Issuer information obligations require depositories be notified of corporate action dates and related details, subject to a government securities exception. Issuers of securities eligible for dematerialisation must provide depositories with information on book closures, record dates, payment dates for interest or dividends, meeting dates, redemption and conversion dates, call money dates and other similar particulars, at times and in the manner specified by the depository in its bye-laws or agreement; issuers that are the State or Central Government in respect of government securities are exempt.