Definitions

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 institut....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 In....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ans 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 c....