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[Cites 0, Cited by 0] [Section 76(5)] [Section 76] [Entire Act]

Union of India - Subsection

Section 76(5)(a) in The Income Tax Act, 2025

(a)"Market Linked Debenture" means a security, by whatever name called, which has an underlying principal component in the form of a debt security and where the returns are linked to market returns on other underlying securities or indices, and include any security classified or regulated as a market linked debenture by the Securities and Exchange Board of India;