Section 2(1)(z) in The Securitisation And Reconstruction Of Financial Assets And Enforcement Of Security Interest Act, 2002
(z)securitisation means acquisition of financial assets by any [asset reconstruction company] [Substituted by Act No. 44 of 2016.] from any originator, whether by raising of funds by such [asset reconstruction company] [Substituted by Act No. 44 of 2016.] from [qualified buyers] [Substituted by Act No. 44 of 2016.] by issue of security receipts representing undivided interest in such financial assets or otherwise;