Section - 2(48), Indian Depository Receipt defined under (CA, 2013)

Section - 2(48), Indian Depository Receipt defined under (CA, 2013)

Co. Law, Sebi, Audit & A/c

Definitions

(48) "Indian Depository Receipt" means any instrument in the form of a depository receipt created by a domestic depository in India and authorised by a company incorporated outside India making an issue of such depository receipts;