law: Companies Act, 2013 
  27.
  
    Variation
  
  in terms of contract or objects in prospectus.
  1.      A company shall not,
  
  at any time, vary the terms of a contract referred to in the prospectus or
  
  objects for which the prospectus was issued, except subject to the approval of,
  
  or except subject to an authority given by the company in general meeting by way
  
  of special resolution:
  Provided
  
  that the details, as may be prescribed, of the notice in respect of such
  
  resolution to shareholders, shall also be published in the newspapers (one in
  
  English and one in vernacular language) in the city where the registered office
  
  of the company is situated indicating clearly the justification for such
  
  variation:
  Provided
  
  further that such company shall not use any amount raised by it through
  
  prospectus for buying, trading or otherwise dealing in equity shares of any
  
  other listed company.
  2.      The dissenting
  
  shareholders being those shareholders who have not agreed to the proposal to
  
  vary the terms of contracts or objects referred to in the prospectus, shall be
  
  given an exit offer by promoters or controlling shareholders at such exit
  
  price, and in such manner and conditions as may be specified by the Securities
  
  and Exchange Board by making regulations in this behalf.