law: Companies Act, 1956
  Sec 129     -    
  
  Particulars in case of commission, etc., on debentures.  
  Where any commission, allowance or discount has been paid or
  
  made either directly or indirectly by a company to any person in consideration
  
  of his subscribing or agreeing to subscribe, whether absolutely or
  
  conditionally, for any debentures of the company, or procuring or agreeing to
  
  procure subscriptions, whether absolute or conditional, for any such
  
  debentures, the particulars required to be filed for registration under
  
  sections 125 and 128 shall include particulars as to the amount or rate per
  
  cent of the commission, discount or allowance so paid or made ; but an omission
  
  to do this shall not affect the validity of the debentures issued :
  Provided  that the deposit of any debentures as security
  
  for any debt of the company shall not, for the purposes of this section, be
  
  treated as the issue of the debentures at a discount.