https://www.taxtmi.com/acts?id=55773 Offer-for-sale eligibility requires existing holders to have held specified securities for at least one year before filing the draft offer document. Holding periods of convertible securities or depository receipts and resulting equity shares are aggregated where converted shares are offered, subject to completed conversion and disclosure. Exceptions apply to qualifying merger or amalgamation shares and bonus shares issued from permitted free reserves and share premium, excluding revaluation reserves and unrealized profits. en-us Tue, 22 Sep 2026 17:35:04 +0530 Tue, 22 Sep 2026 17:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55773 Offer-for-sale eligibility requires existing holders to have held specified securities for at least one year before filing the draft offer document. Holding periods of convertible securities or depository receipts and resulting equity shares are aggregated where converted shares are offered, subject to completed conversion and disclosure. Exceptions apply to qualifying merger or amalgamation shares and bonus shares issued from permitted free reserves and share premium, excluding revaluation reserves and unrealized profits. Act-Rules Indian Laws Tue, 22 Sep 2026 17:35:04 +0530 https://www.taxtmi.com/acts?id=55773