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Search the company’s official stock-exchange announcements on NSE and BSE by its listed name or symbol, then open the filing and its attachment. Check whether it identifies an income-tax authority and describes a search or seizure involving the listed company or another entity covered by the disclosure rules. Try more than one search term and exchange: an empty result from one search is not proof that no disclosure exists.
Find the company’s official exchange announcements
- Identify the exact listed name and symbol. Use the name or symbol shown in the company’s exchange listing. If its securities trade on both NSE and BSE, check both.
- Search NSE corporate filings. Open the NSE corporate-filings interface and look under corporate announcements. Search by company name or symbol. NSE also offers a latest-corporate-filings tracker for investors.
- Search BSE announcements. Use BSE’s official corporate announcements or filings area and search for the listed company. If a company is listed on both exchanges, do not rely on one exchange’s results alone.
Try several terms because the company may not use the exact phrase in the headline: “income tax”, “Income Tax Department”, “search”, “search and seizure”, and “survey”. These are useful search terms, not guaranteed exchange category labels.
Check whether a result describes the relevant event
A headline or search result is only a lead. Open the filing and any attached letter or notice. Compare its details with the disclosure particulars reproduced in SEBI’s order in the matter of Mideast Integrated Steels Limited:
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- Authority: Does the filing name the Income Tax Department or another authority?
- Action: Does it say that a search or seizure occurred, or describe a different action?
- Date and communication: When did the company receive the direction, order, or communication, and when was the exchange filing made?
- Allegation and impact: Does the filing state the alleged violation and any impact that can be quantified?
The formal disclosure category discussed by SEBI is for specified search-or-seizure actions. Do not assume that an event described as a “survey” is legally the same as a search or seizure; the facts and applicable regulatory wording matter.
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Understand what the disclosure rule covers
Under Regulation 30(2) and Schedule III Part A of SEBI’s listing-disclosure framework, specified searches or seizures by a regulatory, statutory, enforcement authority, or judicial body against a listed entity are treated as material events. The framework also addresses specified actions against certain associated people or entities in relation to the listed entity. In a 2026 order, SEBI described searches or seizures against the listed entity as events that must be disclosed immediately without applying the ordinary materiality assessment in Regulation 30(4). The order explains SEBI’s interpretation; it is not itself the regulation’s text.
This scope does not mean every event involving any shareholder, affiliate, or unrelated entity necessarily falls under the same provision. Check who was affected and how the filing connects that person or entity to the listed company.
Use a sensible date range and look for updates
Search across a range that includes the reported event and allows for a later filing. Disclosure timelines depend on the applicable event; the NSE Regulation 30 compliance calendar sets out timelines by event rather than one universal deadline.
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- Repeat the search with the listed name and symbol, plus alternate terms such as “Income Tax Department” or “search and seizure”.
- Check a wider date range and look for later clarifications or corrections.
- Search the other exchange if the company is listed on both NSE and BSE.
- Do not treat an empty search result as confirmation that the company made no disclosure. Search interfaces and the wording used in filings can affect what appears.
NSE notes that the company is responsible for the content it provides through its corporate-filings interface. Read the underlying attachment rather than relying only on the exchange listing or headline.
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