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Issue of Indian Depository Receipts

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....f 2017 ^2[13. Issue of Depository Receipts. 13A. An eligible person may issue or transfer eligible securities to a foreign depository for the purpose of issuance of depository receipts in terms of Depository Receipts Scheme, 2014, subject to the terms and conditions specified in Schedule 10. 13B. An eligible company resident outside India may issue IDRs through a Domestic Depository, to p....

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