Issue of depository receipts: framework for eligible securities, custodian role, pricing parity and mandatory reporting requirements. The amendment creates a framework for issuance/transfer of Depository Receipts under the Depository Receipts Scheme, 2014: defines Domestic Custodian and Depository Receipt, permits eligible persons to issue/transfer eligible securities to a foreign depository, allows domestic custodians to purchase securities for conversion, requires aggregate foreign holdings to remain within extant FEMA limits, mandates pricing parity with corresponding domestic issues, and requires domestic custodians to report issuances to the Reserve Bank in prescribed formats.