Explain reporting of specific event under Secretarial Audit Report.

Circumstances under which reporting of Specific Event under Secretarial Audit Report is considered are as mentioned below: The Secretarial Auditor should report all events/actions having major bearing on the Company's affairs/ governance in pursuance of the applicable laws, rules, regulations, guidelines, standards, etc. An event/action may be considered as having major bearing on Company's affairs includes the following situations: Events/actions altering the charter documents of the Company Changes in the Capital structure of the company Change in the affairs/management of the company Change in the licensing or permission for the business operation of the company Capacity expansion and utilization of the company Sale/ Disposing of the substantial assets of the company Entering in to joint ventures agreements etc.