This book provides comprehensive commentary on law relating to Corporate Bonds and Debentures. This book will find practical value and utility for the following communities and professionals:

• Corporate Practitioners
• Researchers/Academicians
• Students

The Present Publication is the Latest Edition, authored by Vinita Nair Dedhia (Senior Partner) & Abhirup Ghosh (Partner), with the following noteworthy features:

• It covers both issuers’ & investors perspective
• Includes substantial technical details such as the law pertaining to floating charges, debenture trustees, etc.
• Apart from the tradition corporate bonds, this book also covers application-specific bonds such as infrastructure bonds, masala bonds, green bonds, etc.
• Law stated in this book is amended up to 1^st January, 2021
• The contents of the book are as follows:

Introduction to Debentures & State of Corporate Bond Market in India

• • Meaning of Debentures
  • Types of Debentures
  • State of Indian Corporate Bond Market

Issuance of Debentures in India

• • Debenture Issuance: Motivations and Terms of Use
  • Modes of Issuance of Debentures and Regulatory Framework
  • Issuance of Debentures in Accordance with Companies Act, 2013: Conditions Common for all Issuances
  • Private Placement of Short Term NCDs
  • Private Placement of Long Term NCDs
  • Private Placement of NCD by NBFCs & HFCs
  • Public Issue of Debentures in India
  • Issue of Debentures Outside India

Listing of Debentures in India & Associated Compliances

• • Listing of Privately Placed Debentures
  • Listing of Publicly Issued NCDs
  • Post Listing Compliances under SEBI Regulations
  • Post Listing Compliances under SEBI Circulars
  • International Securities Identification Number: Procedures, Limits, etc.
  • Issuance of NCDs Through Electronic Book Mechanism

Intermediaries Associated with Issuance of Debentures

• • Debenture Trustee

Stamp Duty on Debentures

• • Stamp Duty on Issue & Transfer of Debentures

Investing in Debentures

• • Investing in Debentures
  • Rights of Debenture Holders
  • Restructuring of Debentures

Special Debt Securities

• • Capital Adequacy Bonds
  • Green Bonds
  • Market Linked Debentures
  • Infrastructure Bonds

Accounting & Taxation Aspects of Debentures

• • Accounting of Debentures
  • Taxation Aspects of Debentures