Securitised debt instrument definition tied to SEBI public offer and listing regulation for Chapter XII EA tax treatment. Securitised debt instrument is defined for Chapter XII EA tax purposes by direct cross reference to the meaning assigned in clause (s) of sub regulation (1) of regulation 2 of the relevant public offer and listing regulations for securitised debt instruments, making that regulatory definition the operative standard for the Chapter XII EA regime.
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.
Securitised debt instrument definition tied to SEBI public offer and listing regulation for Chapter XII EA tax treatment.
Securitised debt instrument is defined for Chapter XII EA tax purposes by direct cross reference to the meaning assigned in clause (s) of sub regulation (1) of regulation 2 of the relevant public offer and listing regulations for securitised debt instruments, making that regulatory definition the operative standard for the Chapter XII EA regime.
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