Securities And Exchange Board Of India - Subsection
Section 33(1)(a) in Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009
(a)specified securities acquired during the preceding three years, if they are:(i)acquired for consideration other than cash and revaluation of assets or capitalisation of intangible assets is involved in such transaction; or,(ii)resulting from a bonus issue by utilisation of revaluation reserves or unrealised profits of the issuer or from bonus issue against equity shares which are ineligible for minimum promoters' contribution;