Securitisation trust definition expanded to include security receipt investors, aligning tax definitions with securitisation law and RBI guidance. The amendment broadens tax definitions by including persons holding security receipts within the meaning of the Securitisation and Reconstruction Act as investors, and by treating trusts established by securitisation or reconstruction companies under that Act or under Reserve Bank of India guidelines as securitisation trusts, while adopting the Act's definition of 'security receipt' for the relevant income tax provision.