Issue of depository receipts: framework allowing cross border issuance and domestic IDR issuance subject to scheme conditions. Issue of depository receipts permits an eligible person to issue or transfer eligible securities to a foreign depository for issuance of depository receipts under the Depository Receipts Scheme, 2014, subject to specified schedule terms and conditions; an eligible non resident company may issue Indian Depository Receipts through a domestic depository to residents and non residents, likewise subject to the schedule conditions.