https://www.taxtmi.com/acts?id=39372 Amendments to section 2 expand the definition of borrower to include pooled investment vehicles and broaden the definition of secured creditor by removing the limitation that a debenture trustee must be appointed by a company, thereby covering debenture trustees appointed by pooled investment vehicles; these changes take effect from 1 April 2021. en-us Mon, 01 Feb 2021 18:30:57 +0530 Mon, 01 Feb 2021 18:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39372 Amendments to section 2 expand the definition of borrower to include pooled investment vehicles and broaden the definition of secured creditor by removing the limitation that a debenture trustee must be appointed by a company, thereby covering debenture trustees appointed by pooled investment vehicles; these changes take effect from 1 April 2021. Act-Rules Bills Mon, 01 Feb 2021 18:30:57 +0530 https://www.taxtmi.com/acts?id=39372