https://www.taxtmi.com/acts?id=55801 Offer documents for public offers of depository receipts must contain material, true, correct and adequate disclosures for informed investment decisions. Issuers must disclose their materiality policy where applicable and update material information arising after filing and before listing. Lead managers must conduct due diligence on the materiality, truthfulness and adequacy of disclosures. Required matters include issue details, underlying securities, issuer information, financial statements, material litigation and regulatory approvals. Audited financial information generally covers three financial years, and non-IFRS, non-US GAAP and non-Ind AS statements require IFRS reconciliation. en-us Tue, 22 Sep 2026 17:43:05 +0530 Tue, 22 Sep 2026 17:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55801 Offer documents for public offers of depository receipts must contain material, true, correct and adequate disclosures for informed investment decisions. Issuers must disclose their materiality policy where applicable and update material information arising after filing and before listing. Lead managers must conduct due diligence on the materiality, truthfulness and adequacy of disclosures. Required matters include issue details, underlying securities, issuer information, financial statements, material litigation and regulatory approvals. Audited financial information generally covers three financial years, and non-IFRS, non-US GAAP and non-Ind AS statements require IFRS reconciliation. Act-Rules Indian Laws Tue, 22 Sep 2026 17:43:05 +0530 https://www.taxtmi.com/acts?id=55801