(5)For the purposes of this section, the expressions—(i)"associated enterprise" shall have the meaning assigned to it in sub-section (1) and sub-section (2) of section 92A;(ii)"debt" means any loan, financial instrument, finance lease, financial derivative, or any arrangement that gives rise to interest, discounts or other finance charges that are deductible in the computation of income chargeable under the head "Profits and gains of business or profession";(iii)"permanent establishment" includes a fixed place of business through which the business of the enterprise is wholly or partly carried on.
