Section 14(8) in The Companies (Prospectus and Allotment of Securities) Rules, 2014
(8)A company shall issue private placement offer cum application letter only after the relevant special resolution or Board resolution has been filed in the Registry:Provided that private companies shall file with the Registry copy of the Board resolution or special resolution with respect to approval under clause (c) of sub-section (3) of section 179.] [Inserted by Notification No. G.S.R. 43(E), dated 22.1.2019 (w.e.f. 31.3.2014).]AnnexureForm PAS-1[Pursuant to section 27(1) and rule7(2) of Companies (Prospectus and Allotment of Securities) Rules, 2014 ]Advertisement giving details of notice of special resolution for varying the terms of any contract referred to in the prospectus or altering the objects for which the prospectus was issuedCorporate Identification Number (CIN) -Name of the company-Registered office address-Public NoticeNotice is hereby given that by a resolution dated..........., the Board has proposed to vary the terms of the contract referred to in the prospectus dated........ (or to alter the object(s) for which the prospectus dated....... was issued) issued in connection with issue of [number and description of securities] at an issue price of Rs. ............./- per [description of security] aggregating to Rs. ........................................................................................../.In pursuance of the said resolution, further notice is given that for approving the said proposition, a special resolution is to be passed by postal ballot.The details regarding such variation/alteration are as follows-
