Section 2(1)(r) in Coal Blocks Allocation Rules, 2017
(r)"infrastructure special purpose vehicle" means an entity incorporated by the nodal agency designated by the Central Government for the purposes of Ultra Mega Power Projects and shall -(i)hold the land required for the construction of the Ultra Mega Power Project and grant the said land under lease or licence to the operating special purpose vehicle;(ii)hold the allocation of the domestic captive coal block and grant the mining, development and operation rights of the said domestic captive coal block to the operating special purpose vehicle.