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        SEBI

        Procedure to deal with cases prior to April 01, 2014 involving offer / allotment of securities to more than 49 and up to 200 investors in a financial year

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        Certification by company secretary authorised for historic restricted securities offers, providing an alternative compliance route under the prescribed procedure. The circular permits the certificate required under paragraph 7 of the December 31, 2015 circular for cases prior to April 1, 2014 involving offers or allotments to more than forty nine and up to two hundred persons in a financial year to be provided by an independent peer reviewed practicing Company Secretary in addition to an independent peer reviewed practicing Chartered Accountant; stock exchanges must notify listed entities and disseminate the circular on their websites.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Certification by company secretary authorised for historic restricted securities offers, providing an alternative compliance route under the prescribed procedure.

                                The circular permits the certificate required under paragraph 7 of the December 31, 2015 circular for cases prior to April 1, 2014 involving offers or allotments to more than forty nine and up to two hundred persons in a financial year to be provided by an independent peer reviewed practicing Company Secretary in addition to an independent peer reviewed practicing Chartered Accountant; stock exchanges must notify listed entities and disseminate the circular on their websites.


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