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of <h1>Section 388: Restricting Prospectus Use in India Without Expert Consent for Foreign Companies' Securities.</h1> Section 388 of the Companies Act, 2013, addresses the issuance, circulation, or distribution of a prospectus in India for securities of companies incorporated outside India. It prohibits such activities if the prospectus includes a statement by an expert who has not provided written consent or has withdrawn it before registration. Additionally, the prospectus must bind all parties to the provisions of sections 33 and 40, where applicable. A statement is considered part of the prospectus if it appears directly or is incorporated by reference in any associated report or memorandum.
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