Securities And Exchange Board Of India - Subsection
Section 2(1)(i) in Securities and Exchange Board of India (Stock Brokers) Regulations, 1992
(i)[ "Underwriter" means a person who engages in the business of underwriting of an issue of securities of a body corporate. [Inserted by Notification No. SEBI/LAD-NRO/GN/2021/14, dated 30.3.2021 (w.e.f. 23.10.1992).]