The delisting offer from BOC Group to Linde India shareholders will open for subscription on Tuesday and close on January 21. The company has made the offer to buy 2.13 crore shares (or 25 per cent of the paid-up share capital) at a floor price of ₹428.50 a share. The completion of the global merger between Linde AG and Praxair in November 2018 had triggered a mandatory open offer to Linde India. Praxair Plc, the acquirer, has made it as a voluntary delisting offer.