Minimum subscription requirement for IDR issues imposed; refund and interest obligations apply on shortfall or delayed allotment. Amendments to Chapter VIA align IDR disclosure obligations with the IDR Rules, define 'home country,' require proportionate allotment, prescribe a minimum subscription regime with refund and interest liabilities for shortfall or delay, mandate a single IDR denomination and disclosure of demat/physical options, impose staged due diligence certification by the lead merchant banker in the format of Schedule VI-B, expand financial statement and audit/reconciliation requirements for three preceding years, and specify the precise applicability of other DIP Guidelines' chapters and schedules to IDR issues.