| (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, |