As of March 31, 2024, the Securities and Exchange Board of India (SEBI) has classified Rs 76,293 crore in dues as 'difficult to recover', marking a 4% increase from the previous year. This classification indicates that these dues could not be recovered despite all recovery efforts being exhausted, with a significant portion tied to cases pending before court-appointed committees. SEBI's annual report highlights 807 cases identified as DTR, up from 692 the previous year, with 95% of the unrecovered amount linked to 36 cases in court and 60 cases before committees. Although classified as DTR, SEBI stated that recovery efforts will continue if conditions change. The overall dues to be recovered stand at Rs 1.03 lakh crore, with a substantial amount related to issues involving PACL Ltd and Sahara India Commercial Corporation Ltd. SEBI has also initiated 342 new investigations into securities law violations in FY24, a notable increase from 144 cases in the previous fiscal year.