https://www.taxtmi.com/acts?id=17328 Section 31 permits eligible companies to file a shelf prospectus at the first offer covering multiple issues within a validity period (not exceeding one year) so that subsequent offers need no further prospectus. For each subsequent offer the company must file an information memorandum with the Registrar disclosing material changes including new charges and changes in financial position, notify applicants if changes occurred after advance subscriptions, and refund monies within fifteen days to withdrawing applicants; each filed information memorandum together with the shelf prospectus is deemed the prospectus for that offer. en-us Sat, 02 Mar 2013 11:03:58 +0530 Fri, 28 Nov 2025 12:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17328 Section 31 permits eligible companies to file a shelf prospectus at the first offer covering multiple issues within a validity period (not exceeding one year) so that subsequent offers need no further prospectus. For each subsequent offer the company must file an information memorandum with the Registrar disclosing material changes including new charges and changes in financial position, notify applicants if changes occurred after advance subscriptions, and refund monies within fifteen days to withdrawing applicants; each filed information memorandum together with the shelf prospectus is deemed the prospectus for that offer. Act-Rules Companies Law Sat, 02 Mar 2013 11:03:58 +0530 https://www.taxtmi.com/acts?id=17328