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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>SME IPOs must comply with Chapter IX conditions per Regulation 227 on filing dates with SME exchange and Registrar.</h1> Regulation 227 of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, mandates that an issuer conducting an initial public offering (IPO) of specified securities for small and medium enterprises (SMEs) must comply with the conditions outlined in Chapter IX. This compliance must be ensured both on the date of filing the draft offer document with the SME exchange and on the date of filing the offer document with the Registrar of Companies. The term 'filing' was substituted for 'registering' as per a 2020 notification.