law: Companies Act, 2013 
  29.
  
   Public
  
  offer of securities to be in dematerialized form.
  1.      Notwithstanding
  
  anything contained in any other provisions of this Act,—
  a.     
  
    every
  
  company making public offer; and
  b.    
  
    such
  
  other class or classes of public companies as may be prescribed, shall issue
  
  the securities only in dematerialised form by complying with the provisions of
  
  the Depositories Act, 1996 and the regulations made there under.
  1.     
  2.      Any company, other
  
  than a company mentioned in sub-section (1 ), may convert its securities
  
  into dematerialised form or issue its securities in physical form in accordance
  
  with the provisions of this Act or in dematerialised form in accordance with
  
  the provisions of the Depositories Act, 1996 and the regulations made there
  
  under.