https://www.taxtmi.com/notifications?id=127450 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). en-us Fri, 15 Dec 2017 00:00:00 +0530 Thu, 13 Dec 2018 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=127450 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). Notifications SEBI Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=127450