Special Purpose Vehicle leasing and financing rules expanded with updated capital requirements and defined TCSP linkage. The amendments insert definitions of Special Purpose Vehicle (SPV) and Trust and Company Service Provider (TCSP), and treat an SPV as a finance company incorporated or administered by a TCSP for permissible activities. They also add leasing or financing activity undertaken by an SPV, subject to Authority approval, and update the Schedule to prescribe the minimum owned fund or paid-up share capital for that activity, linked to the amount prescribed under the Companies Act, 2013 or any other amount specified by the Authority.