Section 57 in Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009
57. Manner of disclosures in the offer document.
(1)The offer document shall contain all material disclosures which are true and adequate so as to enable the applicants to take an informed investment decision.(2)Without prejudice to the generality of sub-regulation (1):(a)the red-herring prospectus, shelf prospectus and prospectus shall contain:(i)the disclosures specified in Schedule II of the Companies Act, 1956; and(ii)the disclosures specified in Part A of Schedule VIII, subject to the provisions of Parts B and C thereof.(b)the letter of offer shall contain disclosures as specified in Part E of Schedule VIII.
