List out the points to be checked in case of due diligence of delisting of Indian Depository Receipt.

The requirement under provisions of Regulation 80 of SEBI (LODR) Regulations, 2015 should be observed while checking the delisting of Indian Depository Receipts during the secretarial audit. Following check points shall be taken into consideration: Check whether the listed entity, if it decides to delist Indian Depository Receipts, give fair and reasonable treatment to IDR holders. Check whether the listed entity after delisting, has cancelled the Indian Depository Receipts. Check whether the listed entity has complied with the norms and conditions for delisting Indian Depository Receipts as specified by the Board or stock exchange in this regard.