https://www.taxtmi.com/notifications?id=131168 The Central Government designates specified classes as debt instruments under FEMA, including government bonds, corporate bonds, non equity securitisation tranches, borrowings by Indian firms through loans, and depository receipts backed by debt. It separately lists categories treated as non-debt instruments-equity investments, LLP capital participation, instruments under FDI policy, units of AIFs/REITs/InVITs, mutual fund/ETF units with majority equity, the equity tranche of securitisations, immovable property dealings, trust contributions, and depository receipts against equity-and provides that all other unlisted instruments shall be deemed debt instruments. en-us Wed, 16 Oct 2019 00:00:00 +0530 Thu, 17 Oct 2019 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131168 The Central Government designates specified classes as debt instruments under FEMA, including government bonds, corporate bonds, non equity securitisation tranches, borrowings by Indian firms through loans, and depository receipts backed by debt. It separately lists categories treated as non-debt instruments-equity investments, LLP capital participation, instruments under FDI policy, units of AIFs/REITs/InVITs, mutual fund/ETF units with majority equity, the equity tranche of securitisations, immovable property dealings, trust contributions, and depository receipts against equity-and provides that all other unlisted instruments shall be deemed debt instruments. Notifications FEMA Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131168