https://www.taxtmi.com/acts?id=14404 Rule 3 defines key terms for the IDR regime: Indian Depository Receipt (IDR) as a depository receipt issued by a Domestic Depository against underlying equity of a foreign issuing company; identifies Domestic Depository, Overseas Custodian Bank, Merchant Banker, Chief Accounts Officer and SEBI; and mandates that undefined terms take meanings from the Companies Act, Income tax Act, SEBI Act, Depositories Act or their rules and regulations. en-us Thu, 02 Jun 2011 10:19:14 +0530 Thu, 02 Jun 2011 10:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14404 Rule 3 defines key terms for the IDR regime: Indian Depository Receipt (IDR) as a depository receipt issued by a Domestic Depository against underlying equity of a foreign issuing company; identifies Domestic Depository, Overseas Custodian Bank, Merchant Banker, Chief Accounts Officer and SEBI; and mandates that undefined terms take meanings from the Companies Act, Income tax Act, SEBI Act, Depositories Act or their rules and regulations. Act-Rules Companies Law Thu, 02 Jun 2011 10:19:14 +0530 https://www.taxtmi.com/acts?id=14404