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<h1>Rights issue of Indian Depository Receipts requires Chapter VIII compliance at offer document filing, with specified ICDR exemptions.</h1> Listed issuers proposing a rights issue of Indian Depository Receipts must, in addition to complying with Chapter VII where applicable, satisfy the conditions set out in Chapter VIII at the time of filing the offer document. Certain provisions of the ICDR framework are inapplicable to such rights issues: regulation 191; sub regulation (1) of regulation 192; clause (a) of sub regulation (2) of regulation 183; regulation 205; and sub regulation (2) of regulation 185.