https://www.taxtmi.com/acts?id=33637 Regulation 237 identifies categories of specified securities that are ineligible for computation of minimum promoters' contribution: non-cash acquisitions involving revaluation or intangible capitalisation, bonus issues from revaluation reserves or unrealised profits, recent below-issue-price acquisitions by promoters or certain institutional or specified non-individual shareholders (subject to payment of price difference, sanctioned scheme exceptions, government infrastructure IPOs, and qualifying conversions of compulsorily convertible securities), allotments on conversion of partnership firms with limited exceptions, and securities pledged to creditors. en-us Fri, 21 Dec 2018 14:30:35 +0530 Wed, 10 Sep 2025 15:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=33637 Regulation 237 identifies categories of specified securities that are ineligible for computation of minimum promoters' contribution: non-cash acquisitions involving revaluation or intangible capitalisation, bonus issues from revaluation reserves or unrealised profits, recent below-issue-price acquisitions by promoters or certain institutional or specified non-individual shareholders (subject to payment of price difference, sanctioned scheme exceptions, government infrastructure IPOs, and qualifying conversions of compulsorily convertible securities), allotments on conversion of partnership firms with limited exceptions, and securities pledged to creditors. Act-Rules SEBI Fri, 21 Dec 2018 14:30:35 +0530 https://www.taxtmi.com/acts?id=33637