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Home Acts & Rules Direct Taxes Schemes Issue of Foreign Currency Convertible Bonds and Ordinary Shares (Through Depositary Receipt Mechanism) Scheme, 1993 This

Issue of Foreign Currency Convertible Bonds and Ordinary Shares (Through Depositary Receipt Mechanism) Scheme, 1993

Para 1	:	Short title and commencement
Para 2	:	Definitions
Para 3	:	Eligibility for issue of convertible bonds or ordinary shares of issuing company
Para 3A	:	Issue of Global Depositary Receipts
Para 3B	:	Indian companies engaged in Information Technology Software
Para 3C	:	Indian companies registered in India and engaged...............
Para 4	:	Limits of foreign investment in the issuing company
Para 5	:	Issue structure of the Global Depositary Receipts
Para 6	:	Listing of the Global Depositary Receipts
Para 7	:	Transfer and redemption
Para 8	:	Taxation on Foreign Currency Convertible Bonds
Para 9	:	Taxation on shares issued under Global Depositary Receipt Mechanism
Para 10	:	Application of avoidance of double taxation agreement in case of Global Depositary Receipts
Para 11	:	Gift-tax and wealth-tax

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