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<h1>Issue of Global Depository Receipts rules take effect, establishing commencement and rulemaking authority under the Companies Act.</h1> Companies (Issue of Global Depository Receipts) Rules, 2014 are promulgated by the Central Government under rulemaking power of the Companies Act; they are titled as such and commence on the first day of April, 2014, issued by the Ministry of Corporate Affairs via notification.