Approval for public issue under Income tax provisions requires detailed project, capital, management, and financing disclosures.

Application for approval requires corporate identity and incorporation proof, audited net worth and past balance sheets, total capital to be raised and objects of the issue, and whether the issue qualifies as an infrastructure facility. The applicant must provide details of eligible capital instruments with valuation particulars, regulatory consents, nature and location of the proposed project with clearances, year wise investment and sources of funds, development schedule, accounting policies, management and governance disclosures, bankers and auditors, and a project report; the form must be signed and filed in duplicate.

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