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[Cites 0, Cited by 0] [Section 7(2)] [Section 7] [Entire Act]

Securities And Exchange Board Of India - Subsection

Section 7(2)(II) in The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018

(II)In case of an issuer which had been a partnership firm or a limited liability partnership, the track record of operating profit of the partnership firm or the limited liability partnership shall be considered only if the financial statements of the partnership business for the period during which the issuer was a partnership firm or a limited liability partnership, conform to and are revised in the format prescribed for companies under the Companies Act, 2013 and also comply with the following: