https://www.taxtmi.com/circulars?id=59443 Chapter VIA supplements the IDR Rules by prescribing an integrated regulatory framework for issuance of Indian Depository Receipts (IDRs), including issuer eligibility (home listing, regulatory non-prohibition, compliance record), investor restrictions and subscription mechanics, mandated minimum subscription and refund/interest obligations, comprehensive prospectus and abridged prospectus disclosure requirements covering offer terms, risk factors, audited financial statements with GAAP reconciliation, capital structure, use of proceeds, governance and investor grievance redressal, and procedural certifications and filings by Merchant Bankers and intermediaries. en-us Mon, 03 Apr 2006 00:00:00 +0530 Tue, 05 Feb 2019 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59443 Chapter VIA supplements the IDR Rules by prescribing an integrated regulatory framework for issuance of Indian Depository Receipts (IDRs), including issuer eligibility (home listing, regulatory non-prohibition, compliance record), investor restrictions and subscription mechanics, mandated minimum subscription and refund/interest obligations, comprehensive prospectus and abridged prospectus disclosure requirements covering offer terms, risk factors, audited financial statements with GAAP reconciliation, capital structure, use of proceeds, governance and investor grievance redressal, and procedural certifications and filings by Merchant Bankers and intermediaries. Circulars SEBI Mon, 03 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59443