(23A)[ "securities" includes - [Inserted by Finance Act, 2019 (Act No. 7 of 2019) dated 21.2.2019.](i)securities as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956;(ii)a "derivative" as defined in clause (a) of section 45U of the Reserve Bank of India Act, 1934;(iii)a certificate of deposit, commercial usance bill, commercial paper, repo on corporate bonds 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; and(iv)any other instrument declared by the Central Government, by notification in the Official Gazette, to be securities for the purposes of this Act;]
