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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)(III) in Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009

(III)In case of an issuer which had been a partnership firm, the track record of distributable profits of the partnership firm shall be considered only if the financial statements of the partnership business for the period during which the issuer was a partnership firm, conform to and are revised in the format prescribed for companies under the Companies Act, 1956 and also comply with the following: