(5)For the purposes of this section,—(a)"relevant tax year" shall be,—(i)in case of an entity mentioned in sub-section (1)(a), the tax year in which permission under section 23(1)(a) of the Banking Regulation Act, 1949, or permission or registration under the Securities and Exchange Board of India Act, 1992 or any other relevant law was obtained; or(ii)in case of an entity mentioned in sub-section (1)(b), the tax year in which permission under section 23(1)(a) of the Banking Regulation Act, 1949, or permission or registration under the Securities and Exchange Board of India Act, 1992, or permission or registration under the International Financial Services Centre Authority Act, 2019 was obtained;(b)"Unit" shall have the same meaning as assigned to it in section 2(zc) of the Special Economic Zones Act, 2005;(c)"aircraft" and "ship" shall have the meanings respectively assigned to them in Schedule VI (Note 3).
