Section 2(1)(aag) in Prevention of Money-Laundering (Maintenance of Records) Rules, 2005
(aag)[ "Depository Receipt" means a foreign currency denominated instrument, whether listed on an international exchange or not, issued by a foreign depository in a permissible jurisdiction on the back of eligible securities issued or transferred to that foreign depository and deposited with a domestic custodian and includes 'global depository receipt' as defined in the Companies Act, 2013 (18 of 2013);] [Inserted by Notification No. G.S.R. 669(E), dated 18.9.2019 (w.e.f. 1.7.2005).]