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<h1>Eligibility for Issuing or Transferring Permissible Securities under Depository Receipts Scheme, 2014: Key Criteria and Conditions</h1> Under the Depository Receipts Scheme, 2014, eligibility to issue or transfer permissible securities to a foreign depository for depository receipts includes any Indian company, whether listed or unlisted, private or public, any other issuer of permissible securities, and any person holding such securities, provided they are not prohibited from accessing the capital market or dealing in securities. Unsponsored depository receipts can be issued only if they allow the holder voting rights and are listed on an international exchange.