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Microlesson · 5-min read

Comparison of Public Offer and Private Placement

# Public Offer vs. Private Placement — Quick Comparison

A frequent MCQ and short-note question in CA Inter Law. The two modes of raising capital differ across scope, timing, refund consequences, and reporting.

## Comparison Table

ParameterPublic OfferPrivate Placement
Offer toPublic at largeMaximum 200 identified persons in a financial year
Allotment time limit30 days (Section 39)60 days (Section 42)
Refund time limit (if not allotted)15 days15 days
Interest on delayed refund15% p.a.12% p.a.
Return of allotmentWithin 30 daysWithin 15 days (in form PAS-3)

## Reading the Table

  • Allotment is faster for public issues (30 days) because the regulatory architecture (SEBI, stock exchanges) compresses the timetable. Private placement gets 60 days because it is a negotiated, smaller-scale issue.
  • Refund window is identical (15 days) regardless of mode — this is the time the company gets to return money after the allotment deadline expires.
  • Interest rate is higher for public issues (15% vs 12%) because public retail investors are presumed to need stronger protection.
  • Counter-intuitively, return of allotment is filed faster in private placement (15 days vs 30 days for public issues) — because no money can be utilised until PAS-3 is filed.

## Memory Aid

> Public = 30/15/15/30 ; Private = 200/60/15/12%/15

Worked example

### Example 1

Example — Allotment Delay:

In a public issue, ABC Ltd allotted shares on the 45th day from the issue and failed to refund money for 20 days thereafter.

Analysis: Since allotment was not made within 30 days, refund had to be made by the 45th day (30 + 15). The company is liable to refund with interest at 15% p.a. computed from the 31st day (i.e., expiry of 30-day allotment period).

⚠️ Common exam mistakes

  • Mixing up the interest rates — 15% applies to public offer (Section 39) and 12% applies to private placement (Section 42).
  • Stating that the return of allotment in public offer is filed in PAS-3 — for public issues different forms apply; PAS-3 is the form for private placement.
  • Forgetting that the 200-person cap applies per financial year, per kind of security, excluding QIBs and ESOP employees.
Reference:
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