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)
Securitized debt instruments regulation clarifies issuance, listing, definitional scope and investor protections under applicable tax and listing rules. The regulation establishes the legal framework for issuance and listing of securitized debt instruments and security receipts by defining the scope of qualifying instruments, setting out eligibility and procedural requirements for issuance and listing, and linking those obligations to applicable tax and disclosure obligations under allied statutory provisions.
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Provisions expressly mentioned in the judgment/order text.
Securitized debt instruments regulation clarifies issuance, listing, definitional scope and investor protections under applicable tax and listing rules.
The regulation establishes the legal framework for issuance and listing of securitized debt instruments and security receipts by defining the scope of qualifying instruments, setting out eligibility and procedural requirements for issuance and listing, and linking those obligations to applicable tax and disclosure obligations under allied statutory provisions.
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