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[Cites 0, Cited by 0] [Section 115TCA(5)] [Section 115TCA] [Entire Act]

Union of India - Subsection

Section 115TCA(5)(c) in The Income Tax Act, 1961

(c)"securitised debt instrument" shall have the same meaning as assigned to it in clause (s) of sub-regulation (1) of regulation 2 of the Securities and Exchange Board of India (Public Offer and Listing of Securitised Debt Instruments) Regulations, 2008 made under the Securities and Exchange Board of India Act, 1992 (15 of 1992) and the Securities Contracts (Regulation) Act, 1956 (42 of 1956);