(30)“debenture” includes debenture stock, bonds or any other instrument of a company evidencing a debt, whether constituting a charge on the assets of the company or not:[[Provided that—(a)the instruments referred to in Chapter III-D of the Reserve Bank of India Act, 1934 (2 of 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;The Proviso ins. by s. 2, ibid. (w.e.f. 9-2-2018)]]
