A notable change is the enhancement of the threshold for classification as an High Value Debt Listed Entities (HVDLEs) from outstanding non-convertible debt of Rs 1,000 crore to Rs 5,000 crore, thereby reducing compliance burden for mid-sized issuers. The amendments rationalise and streamline corporate governance norms, clarify applicability timelines, and exclude entities that fall below the revised threshold from continuing HVDLE- specific obligations. Investor service timelines are tightened by mandating credit of securities in demat form within 30 days, while dematerialisation requirements for transfers, transmission, and transposition are reinforced. The regulations also refine provisions on unclaimed amounts, board composition, director appointments, related party transactions, secretarial audit, and periodic governance reporting.