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of <h1>New Rules for Indian Depository Receipts Under Companies Act 1956 Sections 642(1)(a) & 605A Effective February 23, 2004</h1> The Companies (Issue of Indian Depository Receipts) Rules, 2004, are established by the Central Government under the authority of section 642(1)(a) and section 605A of the Companies Act, 1956. These rules are officially titled as such and became effective upon their publication in the Official Gazette on February 23, 2004, as indicated by Notification GSR 131(E).
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