Depository receipts: Domestic custodians must file Form DRR with RBI detailing issuer, equity changes, and listing. Form DRR requires the Domestic Custodian arranging issue/transfer of Depository Receipts to submit to the Reserve Bank of India detailed information including custodian and issuer identification, NIC activity code, sponsor status and manager details, FIPB approval and sectoral cap applicability, and full pre- and post-issue equity breakdown showing resident and non-resident holdings (with list of foreign holders above 10 percent), percentage non-resident equity, repatriation/utilisation of proceeds, number and ratio of DRs, funds-banking details abroad, listing/trading platform particulars, launch date, and certification by a chartered accountant and authorised signatory.