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    <title>Review of provisions related to International Securities Identification Number (ISIN) for debt securities issued on private placement basis</title>
    <link>https://www.taxtmi.com/circulars?id=71542</link>
    <description>ISIN limits for privately placed debt securities are revised to permit up to seventeen ISINs maturing in a financial year, with additional ISINs for eligible capital gains tax debt securities. Twelve ISINs are available for plain vanilla debt securities, subject to further ISINs after prescribed outstanding-amount thresholds, and five are available for specified structured and debt-capital instruments. Legacy ISINs in those categories are grandfathered subject to restrictions on new issuance. Government serviced, extra-budgetary resources and ESG debt securities are excluded from ISIN-limit calculations.</description>
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    <pubDate>Wed, 07 Oct 2026 00:00:00 +0530</pubDate>
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      <title>Review of provisions related to International Securities Identification Number (ISIN) for debt securities issued on private placement basis</title>
      <link>https://www.taxtmi.com/circulars?id=71542</link>
      <description>ISIN limits for privately placed debt securities are revised to permit up to seventeen ISINs maturing in a financial year, with additional ISINs for eligible capital gains tax debt securities. Twelve ISINs are available for plain vanilla debt securities, subject to further ISINs after prescribed outstanding-amount thresholds, and five are available for specified structured and debt-capital instruments. Legacy ISINs in those categories are grandfathered subject to restrictions on new issuance. Government serviced, extra-budgetary resources and ESG debt securities are excluded from ISIN-limit calculations.</description>
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      <pubDate>Wed, 07 Oct 2026 00:00:00 +0530</pubDate>
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