Securities And Exchange Board Of India - Subsection
Section 2(1)(l) in Securities and Exchange Board of India (Issue and Listing of Municipal Debt Securities) Regulations, 2015
(l)"issuer" shall mean any municipality or any Statutory Body or Board or corporation, Authority, Trust or Agency established or notified by any Central or State Act or any Special Purpose Vehicle notified by the State Government or Central Government subject to the condition that it undertakes one or more functions that may be entrusted under Article 243W of the Constitution of India: