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<h1>Dematerialised securities requirement: public offers and prescribed companies must issue securities electronically under Depositories Act compliance.</h1> Companies making public offers and any other prescribed classes must issue securities only in dematerialised form by complying with the Depositories Act, 1996 and its regulations. Other companies may convert securities into dematerialised form or issue securities in physical form under the Companies Act, or issue in dematerialised form in accordance with the Depositories Act and its regulations. The provision includes amendments extending dematerialisation requirements to prescribed classes of unlisted companies.