Record Date - The issuer thus announces a cut-off date to determine the BOs of the securities as of that date. This date is referred to as the
Book Closure Start Date / End Date: In certain cases Issuer may setup a corporate action specifying Book closure start date and book closure end date. In such case The depository system generates holding report i.e. list of BOs having holdings in the ISIN of the issuer as of end of the day of one day prior to book closure start date.
SEBI guidelines for public issues in electronic mode - Issuer shall be required to enter into agreement with all the depositories.
In case of Public issues for Equity, allotment is mandatory in demat form. In case of debt securities, Issuer shall give an option to subscriber/investor to receive the physical certificates or hold the securities in electronic mode with the depository.
Public Issues worth Rs 10 Crore or Above shall be in Demat Form only . Trading in securities of company making an IPO shall be in demat form only
MODELEXAM® 
www.realsoftinfoplan.com