Meaning of Securitisation Trust - Income Tax - Ready Reckoner - Income Tax

Meaning of Securitisation Trust Securitisation Trust means: Form Regulation a. A special purpose distinct entity. clause (u) of regulation 2(1) SEBI (Public offer listing of Securitised DEBT Instrument Regulation 2008) and the Securities Contracts (Regulation) Act, 1956 b. A Special Purpose Vehicle The guildelines on Securitisation of standard assets issued by RBI c. A trust set up by a Securitisation Company or a Reconstruction Company Set up under SARFAESI Act, 2002 or in pursuance of any guidelines or directions issued by the Reserve Bank of India