Bullion Depository Receipts require depositor accounts, receipt of bullion, requisite documentation, and dematerialised creation in the depositor's name.

Every depositor and beneficial owner must maintain an account with the bullion depository. Upon receiving bullion from a depositor and execution of all requisite documents, the bullion depository must create and manage a bullion depository receipt in the depositor's name in dematerialised form, following the manner specified by the Authority.

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