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A ‘Deemed Prospectus’ is a document which, though not expressly issued as a prospectus by a company, is treated as a prospectus under the Companies Act, 2013. The concept is intended to prevent companies from avoiding the legal requirements and liabilities associated with a prospectus by issuing securities through an intermediary or another person. It ensures that investors receive adequate and truthful information before subscribing to securities offered to the public. Section 25 of the Companies Act, 2013 deals with deemed prospectus. According to this provision, where a company allots or agrees to allot any securities with a view to all or any of those securities being offered for sale to the public, the document by which the offer for sale to the public is made is deemed to be a prospectus issued by ___ __________ ____ __________ ____ ________ ____ __________.
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