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GDR Rules Rule 3
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The Companies (Issue of Global Depository Receipts) Rules, 2014

Rule 3 Eligibility to issue depository receipts

Chapter
I · Issue of Depository Receipts
Text as on
14 August 2026
3. Eligibility to issue depository receipts. –
A company may issue depository receipts provided it is eligible to do so in terms of the Scheme and relevant provisions of the Foreign Exchange Management Rules and Regulations.