https://www.taxtmi.com/acts?id=55749 Initial public offer eligibility for specified securities requires an issuer to meet at least one financial or market-based alternative: operating revenue, pre-tax profit, post-issue market capitalisation, or other prescribed criteria. Revenue and profit are determined from consolidated audited accounts. The thresholds are separate eligibility routes rather than cumulative requirements, and the financial year follows the issuer's home-jurisdiction laws. en-us Tue, 22 Sep 2026 17:26:11 +0530 Tue, 22 Sep 2026 17:26:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55749 Initial public offer eligibility for specified securities requires an issuer to meet at least one financial or market-based alternative: operating revenue, pre-tax profit, post-issue market capitalisation, or other prescribed criteria. Revenue and profit are determined from consolidated audited accounts. The thresholds are separate eligibility routes rather than cumulative requirements, and the financial year follows the issuer's home-jurisdiction laws. Act-Rules Indian Laws Tue, 22 Sep 2026 17:26:11 +0530 https://www.taxtmi.com/acts?id=55749