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[Cites 0, Cited by 0] [Section 26(7)] [Section 26] [Entire Act]

Securities And Exchange Board Of India - Subsection

Section 26(7)(IV) in Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009

(IV)in case of an issuer formed out of a division of an existing company, the track record of distributable profits of the division spun-off shall be considered only if the requirements regarding financial statements as provided for partnership firms in Explanation III are complied with;