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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>Foreign security swap by ADR/GDR permits Indian parties to acquire foreign shares subject to issuance, valuation and reporting conditions.</h1> An Indian party may acquire foreign company shares by exchanging ADRs/GDRs issued under the 1993 depository receipt scheme, provided the Indian party's ADRs/GDRs are listed abroad, the issue is backed by fresh equity, post-issue non-resident holding complies with the sectoral cap, and the investment does not exceed the higher of the amount equivalent of US$ 100 mn or ten times the party's prior-year export earnings; valuation rules and Form ODG reporting to the Reserve Bank within 30 days apply.

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