Securities And Exchange Board Of India - Subsection
Section 237(1)(a) in The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018
(a)specified securities acquired during the preceding three years, if they are:(i)acquired for consideration other than cash and revaluation of assets or capitalisation of intangible assets is involved in such transaction; or(ii)resulting from a bonus issue by utilisation of revaluation reserves or unrealised profits of the issuer or from bonus issue against equity shares which are ineligible for minimum promoters' contribution.