https://www.taxtmi.com/acts?id=35955 Chapter 6A establishes eligibility and investor allocation rules for Indian Depository Receipts, mandates comprehensive prospectus disclosures and merchant banker due diligence, and prescribes detailed financial reporting standards, risk-factor presentation and refund/underwriting safeguards for minimum subscription shortfalls. The prospectus must include issuer, market, governance, depositor/custodian and taxation information, statements on forward looking material and recent developments, and statutory certifications; applicable SEBI DIP chapters and schedules apply to IDR issues subject to specific exclusions and home country adaptations. en-us Tue, 05 Feb 2019 10:33:11 +0530 Tue, 05 Feb 2019 10:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=35955 Chapter 6A establishes eligibility and investor allocation rules for Indian Depository Receipts, mandates comprehensive prospectus disclosures and merchant banker due diligence, and prescribes detailed financial reporting standards, risk-factor presentation and refund/underwriting safeguards for minimum subscription shortfalls. The prospectus must include issuer, market, governance, depositor/custodian and taxation information, statements on forward looking material and recent developments, and statutory certifications; applicable SEBI DIP chapters and schedules apply to IDR issues subject to specific exclusions and home country adaptations. Act-Rules SEBI Tue, 05 Feb 2019 10:33:11 +0530 https://www.taxtmi.com/acts?id=35955