Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Securitization: regulatory definitions clarify securitised instruments, issuer structures and trust-based special purpose entities under listing rules. Definitions under the SEBI Regulations 2008: securitization means acquisition of debt or receivables by a special purpose distinct entity from originators for issuance of securitised debt instruments to investors; securitised debt instrument means any certificate or instrument of the nature referred to in the Act issued by such an entity; special purpose distinct entity means a trust acquiring debt or receivables funded by issuance of securitised debt instruments and includes trusts set up by specified national banks.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Securitization: regulatory definitions clarify securitised instruments, issuer structures and trust-based special purpose entities under listing rules.
Definitions under the SEBI Regulations 2008: securitization means acquisition of debt or receivables by a special purpose distinct entity from originators for issuance of securitised debt instruments to investors; securitised debt instrument means any certificate or instrument of the nature referred to in the Act issued by such an entity; special purpose distinct entity means a trust acquiring debt or receivables funded by issuance of securitised debt instruments and includes trusts set up by specified national banks.
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