Depository receipts issuance: framework for issuing foreign-listed receipts with foreign-holding limits and domestic compliance obligations. The Scheme permits Indian issuers, other issuers of permissible securities, and holders to issue or transfer permissible securities to a foreign depository in a permissible jurisdiction for issuance of depository receipts. It requires compliance with foreign holding limits under the Foreign Exchange Management Act, pricing norms aligned with corresponding domestic issuance (including ICDR norms), and subject-to-limit conversion between receipts and underlying securities. Domestic custodians and Indian depositories must maintain records, report transactions, and provide information to regulators; approvals applicable to transfers to non-residents apply to transfers to foreign depositories.