law: Companies (Amendment) Act, 2000
  26.
  
  Insertion of new section 68B.-
  After
  
  section 68A of the principal Act, the following section shall be inserted,
  
  namely:-
  "68B.
  
  Initial offer of securities to be in dematerialized form in certain
  
  cases.-Notwithstanding anything contained in any other provisions of this Act,
  
  every listed public company, making initial public offer of any security for a
  
  sum of rupees ten crore's or more, shall issue the same only in dematerialised
  
  form by complying with the requisite provisions of the Depositories Act, 1996
  
  (22 of 1996) and the regulations made thereunder.".