Section 218 in The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018
218. Disclosures in the offer document and the addendum.
(1)The offer document for the rights offering shall contain disclosures as required under the home country regulations of the issuer.(2)An additional wrap (addendum to offer document) shall be attached to the offer document to be circulated in India containing information as specified in Part C of Schedule VIII and other instructions as to the procedures and process to be followed with respect to rights issue of IDRs in India.(3)Without prejudice to the generality of sub-regulations (1) and (2), the offer document and the addendum attached with it, shall contain all material information, which are true, correct and adequate, so as to enable the applicants to take an informed investment decision.
