The statement is false. According to the provided context, 'The Companies Act, 2013 does not impose any restrictions upon the issue of debentures at a discount.' This means there is no limit on the percentage of discount at which debentures can be issued. Companies can issue debentures at any discount rate, whether it is 5%, 10%, or even higher. The textbook context explicitly states that no restrictions are imposed on issuing debentures at discount.