https://www.taxtmi.com/acts?id=55798 Depository receipt issuance by an issuer incorporated outside an IFSC is permitted only where the issuer is authorised under applicable laws of its home jurisdiction to issue such receipts. The underlying securities represented by the depository receipts must be held in dematerialised form, be fully paid, and remain free from all encumbrances. en-us Tue, 22 Sep 2026 17:42:13 +0530 Tue, 22 Sep 2026 17:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55798 Depository receipt issuance by an issuer incorporated outside an IFSC is permitted only where the issuer is authorised under applicable laws of its home jurisdiction to issue such receipts. The underlying securities represented by the depository receipts must be held in dematerialised form, be fully paid, and remain free from all encumbrances. Act-Rules Indian Laws Tue, 22 Sep 2026 17:42:13 +0530 https://www.taxtmi.com/acts?id=55798