Section 114: Securities ineligible for minimum promoters' contribution

Q: What does Section 114 of The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (ICDR) deal with?

Section 114 ICDR pertains to "Securities ineligible for minimum promoters' contribution". It is part of the The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, a legislation enacted by the Parliament of India. Section 114 of The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (ICDR) governs securities ineligible for minimum promoters' contribution. As verified on 19 May 2026.

Q: Is Section 114 ICDR still in force?

Yes, Section 114 of the The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 is currently in force across the Republic of India.

Q: What is धारा 114 ICDR?

धारा 114 ICDR is the Devanagari Hindi reference for Section 114 of the The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018. Section 114 of The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (ICDR) governs securities ineligible for minimum promoters' contribution. As verified on 19 May 2026.

Q: What is Dhara 114 ICDR?

Dhara 114 ICDR is the Roman Hindi reference for Section 114 of the The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018. "Dhara" means "Section" in Hindi. Section 114 of The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (ICDR) governs securities ineligible for minimum promoters' contribution. As verified on 19 May 2026.

Q: How to cite Section 114 of The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018?

Cite as: "Section 114, The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (ICDR)" in legal briefs. For academic writing, use the BlueBook format: The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, § 114 (India).

Law on Tips Editorial Board

(1)

For the computation of minimum promoters' contribution, the following specified securities shall not be eligible:

(a) specified securities acquired during the preceding three years, if these are:

(b) specified securities pledged with any creditor other than those for borrowings by the issuer or its subsidiaries.

(2)

Specified securities referred to in clauses (a) of sub-regulation (1) shall be eligible for the computation of promoters' contribution, if such securities are acquired pursuant to a scheme which has been approved by the High Court under section 391 to 394 of the Companies Act, 1956 or approved by a tribunal or the Central Government under section 230 to 234 of the Companies Act, 2013.