Convertible securities pricing may be fixed upfront or set near conversion based on registered valuer reports. The amendment permits issuance of equity shares with differential rights only five years after remedying a default. Startups may issue sweat equity up to fifty percent of paid up capital and are exempted from specified eligibility conditions for five years from incorporation. Pricing of equity arising from convertible securities may be fixed either at offer based on a registered valuer's report or later (not earlier than thirty days before entitlement) based on a valuation within sixty days, with the company required to elect and disclose the method at the time of the offer. Debenture rules are amended to require charge security on company or related entities' assets, clarify movable property scope, use outstanding debenture value in certain calculations, and permit excess transfer to Debenture Redemption Reserve for premature redemption.