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of <h1>Issuers Must Offer Shareholders Two Payment Options Under Regulation 88 for Capital Issues: Part or Full Payment.</h1> Regulation 88 of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, mandates that issuers offer shareholders two payment options for each type of instrument: part payment on application with the remaining balance payable in calls, or full payment on application. The part payment must be at least 25% of the issue price, with necessary regulatory approvals obtained. Additionally, payment of the remaining balance outside the issue period can be made through electronic banking modes, as per the amendment introduced in 2019.
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