https://www.taxtmi.com/acts?id=55751 Offer for sale in an initial public offer requires specified securities to have been held by existing holders for at least one year before filing the draft offer document. For equity shares offered after conversion, the holding period combines the period for convertible securities or depository receipts and the resulting equity shares; conversion must be completed before filing, with full disclosure of its terms. en-us Tue, 22 Sep 2026 17:26:48 +0530 Tue, 22 Sep 2026 17:26:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55751 Offer for sale in an initial public offer requires specified securities to have been held by existing holders for at least one year before filing the draft offer document. For equity shares offered after conversion, the holding period combines the period for convertible securities or depository receipts and the resulting equity shares; conversion must be completed before filing, with full disclosure of its terms. Act-Rules Indian Laws Tue, 22 Sep 2026 17:26:48 +0530 https://www.taxtmi.com/acts?id=55751