Section 227: Reference date

Q: What does Section 227 of The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (ICDR Regulations) deal with?

Section 227 ICDR Regulations pertains to "Reference date". It is part of the The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, a legislation enacted by the Parliament of India. Section 227 of The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (ICDR Regulations) governs reference date. As verified on 19 May 2026.

Q: Is Section 227 ICDR Regulations still in force?

Yes, Section 227 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 227 ICDR Regulations?

धारा 227 ICDR Regulations is the Devanagari Hindi reference for Section 227 of the The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018. Section 227 of The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (ICDR Regulations) governs reference date. As verified on 19 May 2026.

Q: What is Dhara 227 ICDR Regulations?

Dhara 227 ICDR Regulations is the Roman Hindi reference for Section 227 of the The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018. "Dhara" means "Section" in Hindi. Section 227 of The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (ICDR Regulations) governs reference date. As verified on 19 May 2026.

Q: How to cite Section 227 of The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018?

Cite as: "Section 227, The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (ICDR Regulations)" in legal briefs. For academic writing, use the BlueBook format: The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, 2018, § 227 (India).

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Monday, 27 July 2026

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Table of Contents

The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018

Chapter IXIN — itial Public Offer by small and Medium Enterprises

Section 227

Reference date

- Unless otherwise provided in this Chapter, an issuer making an initial public offer of specified securities shall satisfy the conditions of this Chapter as on the date of filing of the draft offer document with the SME exchange and also as on the date of [filing] [Substituted 'registering' by Notification No. SEBI/LAD-NRO/GN/2020/1, dated 1.1.2020 (w.e.f. 11.9.2018).] the offer document with the Registrar of Companies.