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of <h1>Understanding Security Receipts: Key Elements Under Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002.</h1> A security receipt, as defined under Indian law in the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, refers to a document issued by an asset reconstruction company to a qualified buyer. This document evidences the buyer's purchase or acquisition of an undivided right, title, or interest in a financial asset involved in securitisation.
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