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GDR Rules Rule 8
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The Companies (Issue of Global Depository Receipts) Rules, 2014

Rule 8 Depository receipts prior to commencement

Chapter
I · Issue of Depository Receipts
Text as on
14 August 2026
8. Depository receipts prior to commencement. –
(1) A company which has issued depository receipts prior to commencement of these rules shall comply with the requirements under these rules within six months of such commencement.
(2) Any issue of depository receipts after six months of commencement of these rules shall be in accordance with the requirements of these rules.