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SME Exchange in the Ind AS Rules takes its meaning from which regulations?

ASchedule III, Companies Act
BRBI master directions
CIRDAI regulations rules
DSEBI ICDR, Chapter XB
Answer & Solution
Correct answer: D. SEBI ICDR, Chapter XB
The explanation ties SME Exchange to Chapter XB of the SEBI ICDR Regulations, 2009.
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