Section 28 in The Securities And Exchange Board Of India (Depositories And Participants) Regulations, 1996
28. Securities eligible for dematerialisation.-
The following securities shall be eligible for being held in dematerialised form in a depository:-(a)shares, scrips, stocks, bonds, debentures, debenture stock or other marketable securities of a like nature in or of any incorporated company or other body corporate;(b)units of mutual funds, rights under collective investment schemes and venture capital funds, commercial paper, certificates of deposit, securitised debt, money market instruments, [Government Securities] [Inserted by S.O. 76(E), dated 12.1.1998] and unlisted securities shall also be similarly eligible for being held in dematerialised form in a depository;
