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<h1>Foreign company prospectus issuance and IDR rules mirror Indian prospectus provisions; Chapter XX applies to business closure for unpaid securities.</h1> Sections 34 to 36 apply to a foreign company's issue of a prospectus and to the issue of Indian Depository Receipts, and Chapter XX applies mutatis mutandis to closure of the foreign company's place of business in India where securities raised remain unpaid or unredeemed, treating the foreign company as if incorporated in India for closure purposes.