https://www.taxtmi.com/acts?id=55791 A public issue of specified securities may be underwritten where underwriting arrangements are adequately disclosed in the offer document. At least fifty per cent of the underwriting commission must be deferred until successful completion of the business combination and deposited in an escrow account. On liquidation, the underwriter has no entitlement to the deferred commission held in escrow. en-us Tue, 22 Sep 2026 17:40:13 +0530 Tue, 22 Sep 2026 17:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55791 A public issue of specified securities may be underwritten where underwriting arrangements are adequately disclosed in the offer document. At least fifty per cent of the underwriting commission must be deferred until successful completion of the business combination and deposited in an escrow account. On liquidation, the underwriter has no entitlement to the deferred commission held in escrow. Act-Rules Indian Laws Tue, 22 Sep 2026 17:40:13 +0530 https://www.taxtmi.com/acts?id=55791