Section 38E in The Securities and Exchange Board of India (Issue and Listing of Securitised Debt Instruments and Security Receipts) Regulations, 2008
38E. Offer Document.
(1)An issuer seeking listing of security receipts on a recognized stock exchange shall make such disclosures in the offer document as specified by the Reserve Bank of India from time to time, and as specified in Schedule VA of these regulations.Provided that the offer document shall not contain any false or misleading statement and shall disclose all material facts.(2)The offer document as provided in sub-regulation (1) shall be made available for download on the web sites of stock exchanges where such securities are listed.
