Section 26 in The Securities and Exchange Board of India (Issue and Listing of Securitised Debt Instruments and Security Receipts) Regulations, 2008
26. Contents of offer document.
(1)An offer document issued by a special purpose distinct entity or trustee thereof shall contain all material information which is true, fair and adequate for an investor to make informed investment decision and shall also disclose the matters specified in Schedule V.(2)An offer document shall not include a statement purporting to be made by an expert unless -(a)he has given his written consent to the offer document being issued with the statement included in the form and context in which it is included;(b)such consent is not revoked by him prior to its filing with the Board; and(c)a statement that he has given and has not withdrawn his consent as aforesaid appears in the offer document.Explanation: For the purpose of this regulation "expert" shall have the same meaning as in sub-section (2) of section 59 of the Companies Act, 1956 (1 of 1956).
