Section 2(q) in The Foreign Exchange Management (Transfer or Issue of any Foreign Security) Regulations, 2004
(q)"Wholly Owned Subsidiary (WOS)" means a foreign entity formed, registered or incorporated in accordance with the laws and regulations of the host country, whose entire capital is held by the Indian party;(qa)[ "venture capital fund" means a fund as defined under the Securities and Exchange Board of India (Venture Capital Fund) Regulations, 1996;] [ Inserted by G.S.R. 13(E), dated 9.10.2007 (w.r.e.f. 30.4.2007).](qb)[ "trust" means a Trust registered under the Indian Trust Act, 1882; [ Inserted by G.S.R. 756(E), dated 1.10.2008 (w.r.e.f. 27.6.2008).](qc)"society" means a society registered under the Societies Registration Act, 1860;]
