Section 2(j) in The Foreign Exchange Management (Transfer or Issue of any Foreign Security) Regulations, 2004
(j)"Host country" means the country in which the foreign entity receiving the direct investment from an Indian party is registered or incorporated;(ja)[ 'find Depository' Receipts'-- shall" have the same meaning as assigned to it in the Companies (Issue of Indian Depository Receipts) Rules, 2004]
