Allotment procedure: mandatory minimum prospective allottees and proportionate allocation across investor categories, with rounding and oversight. Regulation 49 prohibits allotment under a public issue if prospective allottees are below a prescribed minimum, limits allotments in excess of the offer except for specified oversubscription rounding, and permits a limited additional allotment for minimum-lot completion. Allotments to applicants other than retail and anchor investors must be made on a proportionate basis within each investor category with rounding and a minimum equal to the disclosed application size; retail and non-institutional categories have category-specific minimum allotments and remaining shares are allotted proportionately. The designated stock exchange, lead managers and registrars must finalise the basis of allotment per Part A of Schedule XIV.