Rights entitlements credit: mandates demat credit and ASBA-based applications, with electronic banking permitted for certain payments. Issuers must disclose demat credit and renunciation process in offer documents; ASBA is mandatory for rights issue applicants with limited electronic banking exceptions; rights entitlements shall be credited to shareholders' demat accounts before issue opening and allotments shall be in dematerialised form only, while forms and schedules are amended to reflect ASBA blocking/unblocking, demat credit terminology, removal of physical certificate option after the transitional period, and related procedural clarifications.