(3)For the purposes of this rule,-(i)"Foreign Institutional Investor" shall have the same meaning as assigned to it in the Explanation to section 115AD;(ii)"off shore derivative instrument" shall have the same meaning as assigned to it in the Securities and Exchange Board of India (Foreign Institutional Investor) Regulations, 1995 issued under Securities and Exchange Board of India Act, 1992 (15 of 1992) ;(iii)"Securities and Exchange Board of India" shall have the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Securities and Exchange Board of India Act, 1992 (15 of 1992);(iv)"tax benefit" as defined in clause (10) of section 102 and computed in accordance with Chapter X-A shall be with reference to-(a)sub-clauses (a) to (e) of the said clause, the amount of tax; and(b)sub-clause (f) of the said clause, the tax that would have been chargeable had the increase in loss referred to therein been the total income.
