Companies (Issue of Indian Depository Receipts) (Second Amendment) Rules, 2009 - Amendments in Schedule

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....cond Amendment) Rules, 2009 - Amendments in Schedule G.S.R. 251(E).-In exercise of powers conferred by clause (a) of sub-section (1) of section 642 read with section 605A of the Companies Act, 1956, the Central Government hereby makes the following rules further to amend the Companies (Issue of Indian Depository Receipts) Rules, 2004, namely :- 1. (1) These Rules may be called the Companies ....

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....180 days prior to the date of opening of the issue, if the gap between the ending date of the latest audited financial statements disclosed under clause (a) and the date of the opening of issue is more than 180 days : Provided that if the gap between such date of latest audited financial statements and the date of opening of issue is 180 days or less, the requirement under clause (b) shall be d....

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.... the latest audited financial statements are made and the date of opening of issue shall be satisfied, if the relevant financial statements are based on limited review report of such statutory auditor.";              (d) in sub-paragraph (ii), in clause (a), for the word 'affairs', the word 'statements' shall be substituted;   ....