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Section 26 – Matters to be stated in prospectus. (1) Every prospectus issued by or on behalf of a public company either with reference to its formation or subsequently, or by or on behalf of any person who is or has been engaged or interested in the formation of a public company, shall be dated and signed and shall— · state such information and set out such reports on financial information as may be specified by SEBI in consultation with the Central Government: · Provided that until SEBI specifies the information and reports on financial information under this sub-section, the regulations made by SEBI under SEBI Act, 1992, in respect of such financial information or reports on financial information shall apply. (9 If a prospectus is issued in contravention of the provisions of this section, the company shall be punishable with fine which shall not be less than fifty thousand rupees but which may extend to three lakh rupees and every person who is knowingly a party to the issue of such prospectus shall be punishable with fine which shall not be less than fifty thousand rupees but which may extend to three lakh rupees
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