Securities And Exchange Board Of India - Subsection
Section 158(1)(a) in The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018
(a)conversion of a loan or an option attached to convertible debt instruments in terms of sub-sections (3) and (4) of sections 81 of the Companies Act, 1956 or sub-section (3) and (4) of section 62 of the Companies Act, 2013, whichever is applicable;