Security receipt definition clarifies tax treatment of distributed income by securitisation trusts under Chapter XII-EA. For purposes of tax on distributed income by securitisation trusts, Security receipt is defined by adopting the meaning given in clause (zg) of sub section (1) of section 2 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, thereby importing the securitisation statute's terminology into the tax provisions of Chapter XII-EA.