Section 10(23DA)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 10(23DA)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(23DA)(a) in The Income Tax Act, 1961

(a)"securitisation" shall have the same meaning as assigned to it,—

(i)in clause (r) of sub-regulation (1) of regulation 218 of the Securities and Exchange Board of India (Public Offer and Listing of Securitised Debt Instruments) Regulations, 2008 made under the Securities and Exchange Board of India Act, 1992 (15 of 1992) and the Securities Contracts (Regulation) Act, 1956 (42 of 1956); or

(ia)in clause (z) of sub-section (1) of section 2 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (54 of 2002); or

(ii)under the guidelines on securitisation of standard assets issued by the Reserve Bank of India;

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Union of India - Subsection

Section 10(23DA)(a) in The Income Tax Act, 1961