Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Definitions

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (54 of 2002); c) "authorised dealer" includes a person authorised under sub-section (1) of section 10 of the Act; d) "debt instruments" means the instruments listed under Schedule 1 of the regulations; e) "foreign central bank" means an institution or organisation or body corporate established in a country o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... j) "investment" means to subscribe, acquire, hold or transfer any debt instrument or unit issued by a person resident in India; k) "investment on repatriation basis" means an investment, sale or maturity proceeds of which are net of taxes, eligible to be repatriated out of India, and the expression "investment on non-repatriation basis", shall be construed accordingly; l) "mutual fund" means .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... registered as an Overseas Citizen of India Cardholder under section 7(A) of the Citizenship Act, 1955 ( 57 of 1955); 2[(qa) "Real Estate Investment Trust" or "REIT" means a business trust as defined in sub-clause (ii) of clause 13A of section 2 of the Income-tax Act, 1961.] r) "unit" means a beneficial interest of an investor in a mutual fund; s) "venture capital fund" means a fund establish .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates