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Sebi defines same line of business under delisting rules Defining the same line of business , Sebi said at least 50 per cent of revenue from the operations of the listed holding and listed subsidiary company must come from the same line of business, according to a circular Sebi had in June notified the Delisting Regulations 2021 which provide for exemption from the reverse book building process for delisting of equity shares of a listed subsidiary PTI Updated Jul 07, 2021, 7:48 AM IST Sebi on Tuesday put in place a standard operating procedure for subsidiary companies planning to get delisted through a Scheme of Arrangement wherein the listed holding companies and the listed subsidiaries are in the same line of business. There are numerous listed companies which have listed subsidiaries engaged in the same line of business, and equity shares of both entities are actively traded on stock exchanges.

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