law: Companies Act, 2013 
  390.
  
    Offer
  
  of Indian Depository Receipts.
  Notwithstanding
  
  anything contained in any other law for the time being in force, the Central
  
  Government may make rules applicable for—
  a.      the offer of Indian
  
  Depository Receipts;
  b.     the requirement of
  
  disclosures in prospectus or letter of offer issued in connection with Indian
  
  Depository Receipts;
  c.      the manner in which
  
  the Indian Depository Receipts shall be dealt with in a depository mode and by
  
  custodian and underwriters; and
  d.     the manner of sale,
  
  transfer or transmission of Indian Depository Receipts, by a company
  
  incorporated or to be incorporated outside India, whether the company has or
  
  has not established, or will or will not establish, any place of business in
  
  India.