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    <description>Form DR-Quarterly requires issuers of Global Depository Receipts/American Depository Receipts to report to the Reserve Bank of India specified transaction details: issuer identity, issue date, number issued, amount raised, interest earned, issue expenses, repatriated amounts, abroad balances by instrument type, outstanding receipts, and quarter-end market prices. The form mandates a certification that proceeds were not invested in stock markets or real estate and must be signed by a Chartered Accountant and an authorised company signatory; it is listed under Schedule I, paragraph 4(3), and the 2000 rules were later superseded in 2017.</description>
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