Securities And Exchange Board Of India - Subsection
Section 2(1)(e) in Securities and Exchange Board of India (Issue and Listing of Debt Securities) Regulations, 2008
(e)[ "debt securities" means non-convertible debt securities which create or acknowledge indebtedness and includes debentures, bonds and such other securities of a body corporate or a Trust registered with the Board as a Real Estate Investment Trust or an Infrastructure Investment Trust, or any statutory body constituted by virtue of a legislation, whether constituting a charge on the assets of the body corporate or not, but excludes bonds issued by Government or such other bodies as may be specified by the Board, security receipts and securitized debt instruments;] [Substituted by Notification No. SEBI/LAD-NRO/GN/2017-18/023, dated 15.12.2017 (w.e.f. 6.6.2008).]