Section 2(1)(ixa) in The Companies (Acceptance of Deposits) Rules, 2014
(ixa)[ any amount raised by issue of non-convertible debenture not constituting a charge on the assets of the company and listed on a recognized stock exchange as per applicable regulations made by Securities and Exchange Board of India.] [Inserted by Notification No. G.S.R. 639 (E), dated 29.6.2016.]