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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Indian Depository Receipts: Central Government empowered to prescribe rules on offering, disclosures, custody and transfer.</h1> The Central Government is empowered to make rules for the offer of Indian Depository Receipts by companies incorporated outside India, including disclosure requirements in prospectuses or letters of offer, the manner of dealing with IDRs in a depository mode and by custodians and underwriters, and the manner of sale, transfer or transmission of IDRs, irrespective of whether the issuing company has a place of business in India.

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