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        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.

        <h1>Debenture Redemption Reserve clarified: exemptions for banking/AIFI issuers and prescribed adequacy for public and private debentures.</h1> Section 117C requires companies to create a Debenture Redemption Reserve by crediting adequate amounts from profits annually until debentures are redeemed, to be used exclusively for redemption of the specified series. The obligation arises only from distributable profits; no DRR is required in loss years. Section 117C applies to debentures issued and pending redemption (including pre amendment issues) and to the non convertible portion of convertible debentures. Banking companies and RBI regulated All India Financial Institutions are exempt; differentiated adequacy rules are prescribed for RBI registered NBFCs and for manufacturing and infrastructure companies for public and private placements.

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