Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 156] [Entire Act] Union of India - Subsection Section 156(iii) in Finance Act, 2015 (iii)in sub-section (4), after the words ''an initial public offer'', the words ''or an initial offer'' shall be inserted.