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<h1>India's 2014 Rules on Prospectus and Securities Allotment: Key Disclosure and Compliance Guidelines Under Companies Act 2013</h1> The Companies (Prospectus and Allotment of Securities) Rules, 2014, effective from April 1, 2014, were issued by the Government of India's Ministry of Corporate Affairs. These rules, under the Companies Act, 2013, outline the requirements for issuing a prospectus, including necessary disclosures such as company details, financial information, and litigation status. They provide guidelines on capital structure, promoter contributions, and the process for refunding application money if minimum subscription is not met. The rules also cover private placement procedures, dematerialization of securities, and the issuance of a shelf prospectus. Compliance involves filing various forms with the Registrar of Companies.