Securities And Exchange Board Of India - Subsection
Section 7(3)(b) in Securities and Exchange Board of India (Registrars to an issue and Share Transfer Agents) Regulations, 1993
(b)in the case of a body corporate, the value of the paid up capital and the free reserves as disclosed in the books of accounts of the applicant at the time of making the application under sub-regulation (1) of regulation 3.