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of <h1>Rule 8: Prospectus and Application Form Requirements for Indian Depository Receipts Issuance Explained. Expert Consent and Liability Conditions Included.</h1> Rule 8 of the Companies (Issue of Indian Depository Receipts) Rules, 2004, outlines conditions for issuing a prospectus and application forms for securities. An application form must include a memorandum of the prospectus's key features unless related to an underwriting agreement invitation. A prospectus with expert statements requires the expert's written consent, which must remain valid until submission to SEBI and the Registrar of Companies. Liability for non-compliance is exempt if the issuer can prove ignorance of undisclosed matters or if the Central Government deems the contravention immaterial.
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