Investor definition covers holders of securitised debt instruments, securities, and security receipts issued by securitisation trusts for withholding purposes.

Investor means a person holding a securitised debt instrument, securities, or a security receipt issued by a securitisation trust. For specified tax deduction and collection purposes under the Income-tax Act, 2025, this meaning is adopted for designated withholding and collection entries. Under the Income-tax Act, 1961, the same definition applies to taxation of securitisation trust income and tax deduction from income payable to investors.

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