Listed entities who is involved in scheme of arrangement shall file the draft scheme of arrangement along with ‘Report on the Unpaid Dues’ containing the details of unpaid dues imposed by SEBI, Stock Exchange(s) & the Depositories in the format as prescribed by SEBI to Stock exchange(s).
https://www.sebi.gov.in/legal/circulars/sep-2019/schemes-of-arrangement-by-listed-entities-and-ii-relaxation-under-sub-rule-7-of-rule-19-of-the-securities-contracts-regulation-rules-1957_44209.html