(10A)[ "debenture" includes - [Inserted by Finance Act, 2019 (Act No. 7 of 2019) dated 21.2.2019.](i)debenture stock, bonds or any other instrument of a company evidencing a debt, whether constituting a charge on the assets of the company or not;(ii)bonds in the nature of debenture issued by any incorporated company or body corporate;(iii)certificate of deposit, commercial usance bill, commercial paper and such other debt instrument of original or initial maturity upto one year as the Reserve Bank of India may specify from time to time;(iv)securitised debt instruments; and(v)any other debt instuments specified by the Securities and Exchange Board of India from time to time;
