(1) In these Rules, unless the context otherwise requires,—
(a) "Act" means the Companies Act, 2013 (18 of 2013);
(b) "Section" means section of the Act;
(c) "Scheme" means the Foreign Currency Convertible Bonds and Ordinary Shares (Through Depository Receipt Mechanism) Scheme, 1993 or any modification or reenactment thereof;
(2) The Words and expressions used in these rules but not defined and defined in the Act or in the Companies (Specification of definitions details) Rules, 2014 or in the Foreign Currency Convertible Bonds and Ordinary Shares (Through Depository Receipt Mechanism) Scheme, 1993 shall have the meanings respectively assigned to them in the Act or in the said rules or scheme.
Eligibility to issue depository receipts
3. 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.
Conditions for issue of depository receipts