Securities And Exchange Board Of India - Subsection
Section 2(1)(s) in The Securities and Exchange Board of India (Issue and Listing of Securitised Debt Instruments and Security Receipts) Regulations, 2008
(s)"securitised debt instrument" means any certificate or instrument, by whatever name called, of the nature referred to in sub-clause (ie) of clause (h) of section 2 of the Act issued by a special purpose distinct entity;(sa)[ "security receipt" shall have the same meaning assigned to it in clause (zg) of subsection (1) of section 2 of Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002;] [Inserted by Notification No. SEBI/LAD-NRO/GN/2018/26, dated 26.6.2018 (w.e.f. 26.5.2008).]