Section 13(5)(e) in The Companies (Registration of Foreign Companies) Rules, 2014
(e)The person(s) responsible for issue of the prospectus shall not incur any liability by reason of any noncompliance with or contravention of any provision of this rule, if-(i)as regards any matter not disclosed, he proves that he had no knowledge thereof; or(ii)the contravention arose in respect of such matters which in the opinion of the Central Government or the Securities and Exchange Board of India were not material.