Section 2(iii) in The Companies (Amendment) Act, 2017
(iii)in clause (30), the following proviso shall be inserted, namely:—"Provided that—(a) the instruments referred to in Chapter III-D of the Reserve Bank of India Act, 1934; and(b) such other instrument, as may be prescribed by the Central Government in consultation with the Reserve Bank of India, issued by a company,shall not be treated as debenture;";
