(f)"intra-group loan" means loan advanced to wholly owned subsidiary being a non-resident, where the loan-(i)is sourced in Indian rupees;(ii)is not advanced by an enterprise, being a financial company including a bank or a financial institution or an enterprise engaged in lending or borrowing in the normal course of business; and(iii)does not include credit line or any other loan facility which has no fixed term for repayment;
