The 47.58 crore-share IPO comprises a fresh issue of 21 crore equity shares and an offer for sale (OFS) of 26.58 crore shares. Under the OFS, Tata Sons will sell 23 crore shares, while the International Finance Corporation (IFC) will divest 3.58 crore shares. Tata Sons currently holds 88.6% of Tata Capital, and IFC owns 1.8%.
