3.1.6-Companies (Prospectus and Allotment of Securities) Rules,2014

6. Period for which information to be provided in certain cases.—Omitted Companies (Prospectus and Allotment of Securities) Amendment Rules, 2018 dated 07.05.2018 . To view the notification,Click Here

For the matters specified in rules 3 to 5, which require a company to provide certain particulars or information relating to the preceding five financial years, it shall be sufficient compliance for a company which has not completed five years, if such company provides such particulars or information for all the previous years since its incorporation.