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of <h1>Prospectus Rules: Section 26 of Companies Act 2013 Requires Date, Signature, Financial Info, and Registrar Filing.</h1> Section 26 of the Companies Act, 2013 mandates that every prospectus issued by or on behalf of a public company must be dated, signed, and include specified financial information as determined by the Securities and Exchange Board in consultation with the Central Government. It must declare compliance with relevant laws and cannot contain expert statements without consent. The prospectus must be filed with the Registrar before publication and is invalid if issued more than 90 days after filing. Non-compliance results in fines ranging from fifty thousand to three lakh rupees for the company and involved individuals.
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