valid as on 18/04/2024

Regulation 76. Terms of Indian Depository Receipts.
Effective date 01.12.2015

Terms of Indian Depository Receipts.

76. (1) The listed entity shall pay the dividend as per the time frame applicable in its home country or other jurisdictions where its securities are listed, whichever is earlier, so as to reach the IDR Holders on or before the date fixed for payment of dividend to holders of its equity share or other securities.

(2) The listed entity shall not forfeit unclaimed dividends before the claim becomes barred by law in the home country of the listed entity, as may be applicable, and that such forfeiture, when effected, shall be annulled in appropriate cases.

(3) The Indian Depository Receipts shall have in the manner specified by the Board from time to time.

Refer SEBI Master Circular dated 11.07.2023 & BSE Circular dated 13.07.2023 for compliance with SEBI (LODR) Regulations, 2015. To view the SEBI circular, Click here. To view the BSE Circular, Click here.

BSE Circular dated 13.07.2023 regarding compliance with SEBI (LODR) Regulations, 2015


SEBI Master Circular dated 11.07.2023 for Listed Companies


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