As per Regulation 3 of SEBI (ICDR) Regulations 2018, unless otherwise provided,
these regulations shall apply to the following:
a. an initial public offer by an unlisted issuer;
b. a rights issue by a listed issuer; where the aggregate value of the issue
is fifty crore rupees or more;
c. a further public offer by a listed issuer;
d. a preferential issue by a listed issuer;
e. a qualified institutions placement by a listed issuer;
f. an initial public offer of Indian depository receipts;
g. a rights issue of Indian depository receipts;
h. an initial public offer by a small and medium enterprise;
i. a listing on the innovators growth platform through an issue or without an
issue; and
j. a bonus issue by a listed issuer.