(11)For the purposes of this section,—(a)"interest" includes a dividend;(b)"record date" means such date as may be fixed by—(i)a company;(ii)a Mutual Fund or the Administrator of the specified undertaking or the specified company, where—(A)"Administrator" means the Administrator as referred to in clause (a) of section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002;(B)"specified company" means a company as referred to in clause (h) of section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002; or(iii)a business trust defined in section 2(21); or(iv)an Alternative Investment Fund defined in regulation 2(1)(b) of the Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 2012, made under the Securities and Exchange Board of India Act, 1992,for the purposes of entitlement of the holder of the securities or units to receive dividend, income, or additional securities or units without any consideration;(c)"securities" includes stocks and shares;(d)securities shall be deemed to be similar if they entitle their holders to the same rights against the same persons as to capital and interest and the same remedies for the enforcement of those rights, irrespective of any difference in the total nominal amounts of the respective securities or in the form in which they are held or in the manner in which they can be transferred;(e)"unit" shall mean,—(i)a unit of a business trust defined in section 2(21);(ii)a unit defined in section 208(3)(c); or(iii)beneficial interest of an investor in an Alternative Investment Fund, referred to in clause (b)(iv), and shall include shares or partnership interests.
