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[Cites 0, Cited by 0] [Section 59(3)] [Section 59] [Entire Act]

Union of India - Subsection

Section 59(3)(a) in Finance Act, 1999

(a)"Global Depository Receipts" means any instrument in the form of a depository receipt or certificate (by whatever name called) created by the Overseas Depository Bank outside India and issued to non-resident investors against the issue of ordinary shares or foreign currency convertible bonds of issuing company;