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    <title>Definitions</title>
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    <description>Regulation 2 defines the framework governing debt investments by persons resident outside India. Debt instruments are those listed in Schedule 1, and investment includes subscribing to, acquiring, holding or transferring a debt instrument or unit issued by a person resident in India. It defines regulated entities, investors and issuers, including foreign portfolio investors, NRIs, OCIs, Indian entities, mutual funds, municipal bonds, InvITs and REITs. Investment on repatriation basis includes investment and net-of-tax sale or maturity proceeds eligible for repatriation outside India.</description>
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