Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 115TC] [Entire Act] Union of India - Subsection Section 115TC(a) in Finance Act, 2013 (a)"investor" means a person who is holder of any securitised debt instrument or securities issued by the securitisation trust;