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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Non-convertible debt securities now allow incentives for retail investors ( Rs. 2 lakh) and specified categories, limited to initial allottees.</h1> Amendment defines 'retail individual investor' as an individual applying or bidding for debt securities up to two lakhs rupees and permits issuers to offer additional interest or an issue-price discount to specified categories of investors, including retail individual investors, senior citizens, women and defence personnel; such incentives are available only to the initial allottee and not on post-allotment transfer or transmission.

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