Section 80 in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
80. Delisting of Indian Depository Receipt.
(1)The listed entity shall, if it decides to delist Indian Depository Receipts, give fair and reasonable treatment to IDR holders.(2)The listed entity shall comply with such norms and conditions for delisting Indian Depository Receipts as specified by the Board or stock exchange in this regard.(3)The listed entity shall, in case underlying equity shares are delisted, shall delist and cancel the Indian Depository Receipts.
