Definitions
(1) In these Rules, unless the context otherwise requires, —
(a) “Act” means the Companies Act, 2013 (18 of 2013);
2[(aa) “overseas depository” or “overseas depository bank” shall mean ‘foreign depository’ as defined in the Scheme.]
(b) “Section” means section of the Act;
(c) “Scheme” means the 1[Depository Receipts Scheme,2014] or any modification or re-enactment thereof;
(2) Words and expressions occurring in these rules shall bear the same meaning as in the Act and the 1[Depository Receipts Scheme,2014] or any modification or re-enactment thereof.
Amendment
1. Substituted by the Companies (Issue of Global Depository Receipts) Amendment Rules, 2020.Dated 13.02.2020 Amendment effective from 14th February 2020
in rule 2 for the words, brackets and figures;
Foreign Currency Convertible Bonds and Ordinary Shares (Through Depository Receipt Mechanism) Scheme, 1993
the following shall be substituted namely;
Depository Receipts Scheme,2014.
2. Inserted by the Companies (Issue of Global Depository Receipts) Amendment Rules, 2020.Dated 13.02.2020 Amendment effective from 14th February 2020
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