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

Investor, for specified TDS/TCS purposes under the Income-tax Act, 2025, means a holder of securitised debt instruments, securities, or security receipts issued by a securitisation trust. Under the Income-tax Act, 1961, the same meaning applies to a person holding these instruments or receipts, including for income from securitisation trusts and related tax deduction provisions.

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