Security receipt inclusion expands tax provision coverage, adding securitisation and reconstruction trusts under SARFAESI framework. The Explanation to section 115TC is amended to insert 'security receipt' in clause (a); to add a sub-clause recognising trusts set up by securitisation or reconstruction companies under the SARFAESI Act or RBI guidelines in clause (d); and to add clause (e) defining 'security receipt' by reference to clause (zg) of section 2(1) of the SARFAESI Act.