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Prospectus - Companies Law Ready Reckoner - Companies LawExtract As per section 2(70) of the Companies Act, 2013 , unless the context otherwise requires. Prospectus means- any document described or issued as a prospectus and includes a red herring prospectus referred to in section 32 or shelf prospectus referred to in section 31 or any notice, circular, advertisement or other document inviting offers from the public for the subscription or purchase of any securities of a body corporate;
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