Securities And Exchange Board Of India - Subsection
Section 76(2)(a) in Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009
(a)the price at which equity shares were issued by the issuer in its initial public offer or the value per share arrived at in a scheme of arrangement under sections 391 to 394 of the Companies Act, 1956, pursuant to which the equity shares of the issuer were listed, as the case may be; or