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    <description>Defines key terms for issuance under the scheme: Foreign Currency Convertible Bonds (bonds subscribed by non-residents in foreign currency and convertible into ordinary shares), Global Depositary Receipts (depository receipts issued outside India by an authorised overseas depositary bank against ordinary shares or FCCBs), Domestic Custodian Bank (custodian for shares or FCCBs issued against GDRs), Overseas Depositary Bank, and issuing company; unspecified terms are to follow meanings in the Income-tax Act, Companies Act, or SEBI Act, and the scheme includes definitions for software company and related IT activities.</description>
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