Section 10(1)(d) in The Unit Trust Of India (Transfer Of Undertaking And Repeal) Act, 2002
(d)accepting, collecting, discounting, re-discounting, purchasing, selling or negotiating or otherwise dealing with, any bills of exchange, hundies, promissory notes, coupons, drafts, bill of lading, railway receipts, warehouse receipts, documents of ti le to goods, warrants, certificates, scrips and other mercantile instruments;