The Board of Directors of the company, before considering the proposal of delisting, shall appoint a Peer Reviewing Company Secretary. What information are to be provided to Company Secretary for carrying out due diligen

Regulation 10(2) of the SEBI (Delisting of Equity Shares) Regulations, 2021 states that, the Board of Directors of the company, before considering the proposal of delisting, shall appoint a Peer Review Company Secretary and provide the following information to such Company Secretary for carrying out due diligence: - a) the details of buying, selling and dealing in the equity shares of the company by the acquirer or its related entities during the period of two years prior to the date of board meeting held to consider the proposal for delisting, including the details of the top twenty-five shareholders, for the said period. b) the details of off-market transactions of all the shareholders mentioned in clause (a) for a period of two years; c) any additional information, including the information mentioned in clauses (a) and (b) for a longer period of time, sought by the Company Secretary if the Company Secretary is of the opinion that the information provided under clauses (a) and (b) is not sufficient for providing the certification. Further in terms of Regulation 10(3) of the SEBI (Delisting of Equity Shares) Regulations, 2021, after obtaining the information from the Board of Directors of the company, the Company Secretary shall carry out the due-diligence and submit a report to the Board of Directors of the company certifying that the buying, selling and dealing in the equity shares of the company carried out by the acquirer or its related entities and the top twenty five shareholders is in compliance with the applicable provisions of securities laws including these regulations.