Security receipt - Definition / Legal Terminology - Income Tax

Explanation.(e ) -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) ,- Security receipt shall have the same meaning as assigned to it in clause (zg) of sub-section (1) of section 2 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002.