The Securities and Exchange Board of India Act, 1992
11A. MATTERS TO BE DISCLOSED BY THE COMPANIES.
Without prejudice to the provisions of the Companies Act, 1956 (1 of 1956), the Board may, for the protection of investors, specify by regulations, –
(a) the matters relating to issue of capital, transfer of securities and other matters incidental thereto; and
(b) the manner in which such matters, shall be disclosed by the companies.
The Securities and Exchange Board of India Act, 1992