Securitised debt instrument - Definition / Legal Terminology - Income Tax

Explanation.(c ) - As per section 115TCA of the Income tax Act 1961- For the purposes of Chapter XII-EA (special provisions relating to tax on distributed income by securitisation trusts) ,- Securitised debt instrument shall have the same meaning as assigned to it in clause (s) of sub-regulation (1) of regulation 2 of the Securities and Exchange Board of India (Public Offer and Listing of Securitised Debt Instruments) Regulations, 2008 made under the Securities and Exchange Board of India Act, 1992 and the Securities Contracts (Regulation) Act, 1956;