Section 183 in The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018 [Entire Act]
issuer shall ensure that the underlying shares of IDRs shall rank pari passu with the existing shares of the same class. (3) The issuer shall ... exchange, in terms of Schedule XIX; (b) it has entered into an agreement with a depository for dematerialisation of the IDRs proposed to be issued