law: Companies Act, 2013 
  76.
  
    Acceptance
  
  of deposits from public by certain companies.
  1.      Notwithstanding
  
  anything contained in section 73, a public company, having such net worth or
  
  turnover as may be prescribed, may accept deposits from persons other than its
  
  members subject to compliance with the requirements provided in sub-section (2 )
  
  of section 73 and subject to such rules as the Central Government may, in
  
  consultation with the Reserve Bank of India, prescribe:
  Provided
  
  that such a company shall be required to obtain the rating (including its net worth,
  
  liquidity and ability to pay its deposits on due date) from a recognised credit
  
  rating agency for informing the public the rating given to the company at the
  
  time of invitation of deposits from the public which ensures adequate safety
  
  and the rating shall be obtained for every year during the tenure of deposits:
  Provided
  
  further that every company accepting secured deposits from the public shall
  
  within thirty days of such acceptance, create a charge on its assets of an
  
  amount not less than the amount of deposits accepted in favour of the deposit
  
  holders in accordance with such rules as may be prescribed.
  2.      The provisions of
  
  this Chapter shall, mutatis mutandis , apply to the acceptance of
  
  deposits from public under this section.