Securities And Exchange Board Of India - Subsection
Section 6(1)(a) in The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018
(a)it has net tangible assets of at least three crore rupees, calculated on a restated and consolidated basis, in each of the preceding three full years (of twelve months each), of which not more than fifty per cent. are held in monetary assets: