Section 13(8)(c) in The Companies (Registration of Foreign Companies) Rules, 2014
(c)Terms of the issue-(i)rights of the IDR holders against the underlying securities;(ii)details of availability of prospectus and forms, i.e., date, time, place etc;(iii)amount and mode of payment seeking issue of IDRs; and(iv)any special tax benefits for the Issuing company and holders of IDRs in India.