Definitions

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....under section 3 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (54 of 2002); (c) "authorised dealer" includes a person authorised under sub-section (1) of section 10 of the Act; (d) "debt instruments" means the instruments listed under Schedule 1 of the regulations; (e) "foreign central bank" means an instituti....

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....a business trust as defined in sub-clause (i) of clause 13A of section 2 of the Income-tax Act, 1961.] (j) "investment" means to subscribe, acquire, hold or transfer any debt instrument or unit issued by a person resident in India; (k) "investment on repatriation basis" means an investment, sale or maturity proceeds of which are net of taxes, eligible to be repatriated out of Ind....

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....ns an individual resident outside India who is a citizen of India; (q) "OCI" or "Overseas Citizen of India" means an individual resident outside India who is registered as an Overseas Citizen of India Cardholder under section 7(A) of the Citizenship Act, 1955 (57 of 1955); ^2[(qa) "Real Estate Investment Trust" or "REIT" means a business trust as defined in sub-clause (ii) of cla....