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          <h1>Companies Issuing Indian Depository Receipts Must Comply with Regulation 97 of SEBI Guidelines; Key Criteria Outlined.</h1> An issuing company seeking to offer Indian Depository Receipts (IDRs) must meet specific criteria under Regulation 97 of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009. The company must be listed in its home country, must not be barred from issuing securities by any regulatory authority, and must have a history of compliance with the securities market regulations in its home country. The term 'home country' refers to the country where the company is both incorporated and listed.

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