Current legal position
Current consolidated record last amended on 21 March 2026.
Source review: 21 March 2026
SEBI Hub › Source maps › ICDR
Publication control:
noindex,follow. The official consolidated Regulation is controlling. The table below maps the current professional control guides; it is not a verbatim reproduction or a substitute for the numbered legal text.Official source chain
Closure status
SOURCE ANCHORED
Principal current source and grouped control map linked. Full regulation-by-regulation proviso, explanation, footnote and Schedule extraction remains open.
Grouped numbered-control map
| # | Control route | Decision purpose | Numbered anchors recorded in current guide |
|---|---|---|---|
| 1 | Scope, definitions and issue classification | Classify IPO, FPO, rights, preferential, QIP, bonus, SME or other issue before opening the relevant chapter | Regulations 1–3 and Regulation 6 eligibility; issue-specific Chapters and disclosure Schedules; 8 April 2026 circular operationalising lock-in of pledged shares |
| 2 | Issuer and issue eligibility | Apply Regulation 6 and route-specific eligibility, ineligibility, promoter, default and track-record tests | Regulations 1–3 and Regulation 6 eligibility; issue-specific Chapters and disclosure Schedules; 8 April 2026 circular operationalising lock-in of pledged shares |
| 3 | Intermediaries and responsibility matrix | Allocate responsibilities among issuer, merchant banker, registrar, underwriter, syndicate, monitoring agency, exchanges and depositories | Regulations 1–3 and Regulation 6 eligibility; issue-specific Chapters and disclosure Schedules; 8 April 2026 circular operationalising lock-in of pledged shares |
| 4 | Issue structure, promoter contribution and lock-in | Control capital structure, reservations, minimum contribution, lock-in, pledges and non-transferable markings | Regulations 1–3 and Regulation 6 eligibility; issue-specific Chapters and disclosure Schedules; 8 April 2026 circular operationalising lock-in of pledged shares |
| 5 | Offer documents, applications and allotment | control guide SEBI Hub › ICDR › Offer documents, applications and allotment Finin2min Summary — in 2 Minutes Decision: Manage draft/final documents, observations, advertisements, ASBA/UPI, bidding, basis of allotment and refunds | Regulations 1–3 and Regulation 6 eligibility; issue-specific Chapters and disclosure Schedules; 8 April 2026 circular operationalising lock-in of pledged shares |
| 6 | Pricing, book building and issue economics | Apply price-band, floor-price, allocation, minimum-subscription and issue-expense controls for the chosen route | Regulations 1–3 and Regulation 6 eligibility; issue-specific Chapters and disclosure Schedules; 8 April 2026 circular operationalising lock-in of pledged shares |
| 7 | Disclosure, monitoring and post-issue reporting | Control risk factors, objects, use of proceeds, monitoring reports, advertisements and post-issue filings | Regulations 1–3 and Regulation 6 eligibility; issue-specific Chapters and disclosure Schedules; 8 April 2026 circular operationalising lock-in of pledged shares |
| 8 | Due diligence and regulatory consequences | Maintain documentary support for merchant-banker due diligence, expert reports, misstatement risk and SEBI directions | Regulations 1–3 and Regulation 6 eligibility; issue-specific Chapters and disclosure Schedules; 8 April 2026 circular operationalising lock-in of pledged shares |
| 9 | Schedules, forms and disclosure architecture | Use the route-specific Schedules and current SEBI/exchange filing formats | Regulations 1–3 and Regulation 6 eligibility; issue-specific Chapters and disclosure Schedules; 8 April 2026 circular operationalising lock-in of pledged shares |
| 10 | Amendment and implementation control | control | Finin2min Fin in2min Knowledge SEBI Hub Priority Regulations Calculators ICDR · R-10 Amendment and implementation control Map the 21 March 2026 amendment and the 8 April pledged-share lock-in circular to affected issue processes | Regulations 1–3 and Regulation 6 eligibility; issue-specific Chapters and disclosure Schedules; 8 April 2026 circular operationalising lock-in of pledged shares |