https://www.taxtmi.com/circulars?id=58813 Amendments to Chapter VIA align IDR disclosure obligations with the IDR Rules, define "home country," require proportionate allotment, prescribe a minimum subscription regime with refund and interest liabilities for shortfall or delay, mandate a single IDR denomination and disclosure of demat/physical options, impose staged due diligence certification by the lead merchant banker in the format of Schedule VI-B, expand financial statement and audit/reconciliation requirements for three preceding years, and specify the precise applicability of other DIP Guidelines' chapters and schedules to IDR issues. en-us Fri, 31 Jul 2009 00:00:00 +0530 Sat, 29 Dec 2018 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58813 Amendments to Chapter VIA align IDR disclosure obligations with the IDR Rules, define "home country," require proportionate allotment, prescribe a minimum subscription regime with refund and interest liabilities for shortfall or delay, mandate a single IDR denomination and disclosure of demat/physical options, impose staged due diligence certification by the lead merchant banker in the format of Schedule VI-B, expand financial statement and audit/reconciliation requirements for three preceding years, and specify the precise applicability of other DIP Guidelines' chapters and schedules to IDR issues. Circulars SEBI Fri, 31 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58813