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No, as of August 2019, it is no longer mandatory for all companies to set up a debt redemption reserve (DRR).
Previously, it was mandatory for every company issuing NCDs to set up a DRR. In 2019, the MCA specified certain relaxations and exempted certain companies from maintaining DRR.
The prospectus of a company shall contain full details of DRR requirements.
Topic: NCD IPO Feedback
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