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..... (b) "Board" means the Securities and Exchange Board of India (SEBI) established under section 3 of the Securities and Exchange Board of India Act, 1992 ; (c) "borrower" means a person who borrows the securities under the scheme through an approved intermediary ; (d) "corporate benefits" shall include dividends (gross), rights, bonus, redemption benefits, interest, or any other right or benefit .....

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