Issuance of AT1 instruments: mandatory electronic issuance, QIB only participation and enhanced disclosures to address investor risk. Perpetual non cumulative preference shares and innovative/perpetual debt instruments, treated as Additional Tier 1 (AT1) instruments, are non equity regulatory capital instruments with issuer discretion to write down principal or interest, skip payments or recall early. SEBI mandates issuance via the Electronic Book Provider platform, restricts primary participation to Qualified Institutional Buyers, prescribes minimum allotment and trading lot thresholds, and requires enhanced disclosures including trustee consents, detailed instrument terms and a Point of Non Viability clause enabling regulatory write down.