Special resolution timing: transitional extension allows delayed passing for specified non-convertible debenture offers made shortly after commencement. The amendment to Rule 14(2)(a) inserts a proviso allowing that, for offers or invitations of non-convertible debentures made within the transitional period after commencement of the rules, the special resolution required by the existing proviso may be passed within that transitional period. The amendment is made by notification under section 42 read with section 469(1) of the Companies Act, 2013 and takes effect on publication in the Official Gazette.