Definition of debt securities expanded to expressly include NCDs and securities of REITs and InvITs listed on exchanges. The amendment redefines debt securities as non-convertible debt securities creating or acknowledging indebtedness, expressly including debentures, bonds and securities of a body corporate, a Trust registered as a Real Estate Investment Trust or an Infrastructure Investment Trust, or any statutory body constituted by legislation, whether or not constituting a charge on assets, while excluding government bonds, security receipts and securitized debt instruments. It also clarifies that references to a 'recognized stock exchange' include Trusts registered as REITs or InvITs whose units are listed on recognized stock exchange(s).