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of <h1>Prospectus Defined: Section 2(70) Companies Act, 2013 - Covers Documents Inviting Public to Buy Corporate Securities</h1> A prospectus, as defined by section 2(70) of the Companies Act, 2013, encompasses any document labeled or issued as a prospectus. It includes a red herring prospectus under section 32, a shelf prospectus under section 31, or any notice, circular, advertisement, or other document that invites the public to subscribe to or purchase securities of a corporate body.
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