SHARE CAPITAL & DEBENTURES — THE SECURITIES AND EXCHANGE BOARD OF INDIA ACT, 1992

SHARE CAPITAL & DEBENTURES COMPANIES (PROSPECTUS AND ALLOTMENT OF SECURITIES) RULES, 2014 In exercise of the powers conferred under section 26, sub-section (1) of section 27, section 28, section 29, sub -section (2) of section 31, sub-sections (3) and (4) of section 39, sub-section (6) of section 40 and section 42 read with section 469 of the Companies Act, 2013 and in supersession of the Companies (Central Government's) General Rules and Forms, 1956 or any other rules prescribed under the Companies Act, 1956 (1 of 1956) on matters covered under these rules except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely:— Short title and commencement. 1. (1) These rules may be called the Companies (Prospectus and Allotment of Securities) Rules, 2014. They shall come into force on the 1st day of April, 2014. Definitions. (1) In these rules, unless the context otherwise requires,— (a) "Act" means the Companies Act, 2013 (18 of 2013); (b) "Annexure" means the Annexure to these rules; (c) "fees" means fees as specified in the Companies (Registration Offices and Fees) Rules, 2014; (d) "Form" or "e-Form" means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; (e) "Regional Director" means the person appointed by the Central Government in the Ministry of Corporate Affairs as a Regional Director; (f) "section" means section of the Act; (2) Words and expressions used in these rules but not defined and defined in the Act or in the Companies (Specification of definitions details) Rules, 2014, shall have the meanings respectively assigned to them in the Act or in the said Rules. Information to be stated in the prospectus. (1) The Prospectus to be issued s