https://www.taxtmi.com/acts?id=20444 The amendment broadens tax definitions by including persons holding security receipts within the meaning of the Securitisation and Reconstruction Act as investors, and by treating trusts established by securitisation or reconstruction companies under that Act or under Reserve Bank of India guidelines as securitisation trusts, while adopting the Act's definition of "security receipt" for the relevant income tax provision. en-us Mon, 29 Feb 2016 16:48:25 +0530 Tue, 01 Mar 2016 10:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20444 The amendment broadens tax definitions by including persons holding security receipts within the meaning of the Securitisation and Reconstruction Act as investors, and by treating trusts established by securitisation or reconstruction companies under that Act or under Reserve Bank of India guidelines as securitisation trusts, while adopting the Act's definition of "security receipt" for the relevant income tax provision. Act-Rules Bills Mon, 29 Feb 2016 16:48:25 +0530 https://www.taxtmi.com/acts?id=20444