3.2.8-Companies (Issue of Global Depository Receipts) Rules, 2014
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.