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            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.

            <h1>Market Linked Debenture: Debt security returns tied to market performance, relevant for Income Tax Act 1961, Section 50AA.</h1> Market Linked Debenture refers to a security with a principal component in the form of a debt security, where returns are tied to market performance of other securities or indices. It includes any security classified or regulated as such by the Securities and Exchange Board of India. This definition is relevant for section 50AA of the Income Tax Act 1961.

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