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[Cites 0, Cited by 0] [Section 10U(3)] [Section 10U] [Entire Act]

Union of India - Subsection

Section 10U(3)(ii) in Income Tax Rules, 1962

(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) ;