Securitised debt instruments adopt the regulatory definition for income-tax purposes under both current and earlier statutory frameworks. Securitised debt instrument for income-tax purposes carries the meaning assigned in the 2008 regulations governing the public offer and listing of ... Summary
Securitised debt instruments adopt the regulatory definition for income-tax purposes under both current and earlier statutory frameworks.
Securitised debt instrument for income-tax purposes carries the meaning assigned in the 2008 regulations governing the public offer and listing of securitised debt instruments. The definition is incorporated by reference rather than independently formulated in tax law. The Income-Tax Act, 2025 and the Income-Tax Act, 1961 each adopt this regulatory meaning for their respective purposes.
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