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<h1>Issuers of Rights Issues for IDRs Must Publish Pre-Issue Ads with Key Details Under Regulation 106K SEBI Rules.</h1> Regulation 106K of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 mandates that issuers of rights issues for Indian Depository Receipts (IDRs) must publish a pre-issue advertisement. This advertisement should include details such as the date of dispatch of the abridged letter of offer and application forms, locations for obtaining duplicate forms, and instructions for applying on plain paper if forms are not received. It must also specify application details and payment instructions. The advertisement should be published in widely circulated English, Hindi, and regional newspapers at least three days before the issue opens.