Securities And Exchange Board Of India - Subsection
Section 38E(1) in The Securities and Exchange Board of India (Issue and Listing of Securitised Debt Instruments and Security Receipts) Regulations, 2008
(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.