Nomination by IDR Holder: procedure for designating a nominee to hold IDRs on the holder's death, with required particulars. Form FC 5 prescribes the mechanism for Nomination by IDR Holder under the Companies (Registration of Foreign Companies) Rules, 2014, requiring foreign company identification and registration details, the holder's IDR particulars, and full nominee particulars (name, parent/spouse name, date of birth, gender, PAN, address). It contains a declaration by the holder that the nomination is voluntary, vests specified IDRs in the nominee on the holder's death, and remains effective until revoked by a subsequent nomination.