Depository Receipts Scheme, 2014 for facilitating issue of depository receipts outside India-This Scheme shall come into force with effect from December 15, 2014. The provisions of this Scheme shall be implemented b y the respective authorities, namely, the Reserve Bank of India, the Securities and Exchange Board of India, Ministry of Corporate Affairs and Ministry of Finance
No: 254 Dated: Oct, 24 2014
The Central Govt. hereby notifies the following scheme for facilitating issue of depository receipts outside India.