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    <description>The Explanation to the tax provision now restricts eligible issuances to securities issued to investors against either ordinary shares of the issuing company that are listed on a recognised stock exchange in India, or foreign currency convertible bonds of the issuing company, thereby narrowing the scope of instruments covered by the clause.</description>
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      <description>The Explanation to the tax provision now restricts eligible issuances to securities issued to investors against either ordinary shares of the issuing company that are listed on a recognised stock exchange in India, or foreign currency convertible bonds of the issuing company, thereby narrowing the scope of instruments covered by the clause.</description>
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