According to regulatory guidelines, receiving the minimum subscription of $90\%$ of the entire public issue must be completed within how many days from the date of issue of the prospectus?

According to SEBI regulations and statutory requirements under the Companies Act, if a company does not receive a minimum subscription of \textbf{$90\%$ } of the total public issue within \textbf{120 days} from the initial release of the prospectus, the entire allocation process becomes void, and all application money received must be refunded immediately.