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Definitions

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....erve Bank of India as convertible foreign exchange for the purposes of 3[the Foreign Exchange Management Act, 1999 (42 of 1999)], and any rules made thereunder; (b) "foreign exchange asset" means any specified asset which the assessee has acquired or purchased with, or subscribed to in, convertible foreign exchange; (c) "investment income" means any income derived 4[****] from a foreign exchan....

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....Companies Act, 1956 (1 of 1956); (iv) any security of the Central Government as defined in clause (2) of section 2 of the Public Debt Act, 1944 (18 of 1944); (v) such other assets as the Central Government may specify in this behalf by notification in the Official Gazette.]     **************** NOTES:- 1. Inserted vide Section 36 of the Finance Act, 1983 w.e.f. 01-06-1983 ....