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of <h1>Clarification of Section 67: Public Offer Interpretation for Shares and Debentures under Companies Act 1956.</h1> Section 67 of the Companies Act, 1956, addresses the interpretation of offering shares or debentures to the public. It includes offers made to any section of the public, whether as members, debenture holders, or clients. Offers are not considered public if they are not intended for general subscription or are domestic concerns. Offers to fifty or more people are treated as public, except for specified financial institutions. The Securities and Exchange Board of India, with the Reserve Bank of India, sets guidelines for public offers by certain financial institutions. Private company provisions align with these subsections.
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