Amendment of section 115TC.

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.... Reserve Bank of India,", the word ";or" shall be inserted; (II) after sub-clause (ii) and before the long line, the following sub-clause shall be inserted, namely:- "(iii) trust set-up by a securitisation company or a reconstruction company formed, for the purposes of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (54 of 2002), or in pu....

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....planation so as to include a person who has invested in the security receipt as defined under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002. It is further proposed to amend the definition of "securitisation trust" provided in clause (d) of the said Explanation so as to include a trust set up by a securitisation company or a reconstruction....