Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 260] [Entire Act] Securities And Exchange Board Of India - Subsection Section 260(1) in The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018 (1)The initial public offer shall be underwritten for hundred per cent of the offer and shall not be restricted upto the minimum subscription level.