Under Section 26(4) Companies Act 2013, a prospectus must be DELIVERED…

Question

Under Section 26(4) Companies Act 2013, a prospectus must be DELIVERED to the Registrar for registration:

Accepted Answer

C. before the date of its publication, signed by every person named therein as a director or proposed director or by his agent

1. Section 26(4) Companies Act 2013: 'No prospectus shall be issued by or on behalf of a company or in relation to an intended company unless on or before the date of its publication, there has been delivered to the Registrar for registration, a copy thereof signed by every person who is named therein as a director or proposed director of the company or by his duly authorised attorney.'
2. The registration is for record and statutory accountability; it does not certify accuracy.
3. Section 26(7): the prospectus shall be issued within 90 days of its registration.
4. Hence option A is correct.
_Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 26(4)_

Answer

after the AGM at which the directors approve the prospectus contents in writing (cf. Companies Act 2013, Section 26(4))

Answer

after public allotment, with the names of every actual subscriber to the issue (cf. Companies Act 2013, Section 26(4))

Answer

any time before close of issue, regardless of when publication actually takes place (cf. Companies Act 2013, Section 26(4))