Securities And Exchange Board Of India - Subsection
Section 2(1)(j) in The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018
(j)"convertible debt instrument" means an instrument which creates or acknowledges indebtedness and is convertible into equity shares of the issuer at a later date at or without the option of the holder of the instrument, whether constituting a charge on the assets of the issuer or not;