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- Redemption of Indian Depository Receipts (IDRs) into Underlying Equity Shares
April 02, 2026
Submitted By: Mehak Chanotiya
Redemption of Indian Depository Receipts (IDRs) into Underlying Equity Shares
SEBI established a framework for Indian Depository Receipts (IDRs) featuring partial two-way fungibility. This allows investors to convert IDRs into underlying equity shares, or vice versa, within specified headroom limits to encourage foreign issuances.
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