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          <h1>Debenture trustees must accept compliant trust deeds under Section 71 of Companies Act, 2013 & Form SH.12.</h1> Debenture trustees are required to accept trust deeds that comply with section 71 of the Companies Act, 2013, and Form No. SH.12 under the Companies (Share Capital and Debentures) Rules, 2014. These deeds must be divided into two parts: Part A, which includes statutory or standard information about the debt issue, and Part B, which contains specific details about the particular debt issue. This obligation was updated by the SEBI (Debenture Trustees) (Amendment) Regulations, 2017, and further amended in 2020 to ensure compliance with these requirements.

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