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....r in concert, directly or indirectly, including by virtue of their shareholding or management rights or shareholders' agreements or voting agreements that entitle them to ten per cent. or more of voting rights or in any other manner in the entity; (d) "disinvestment" means partial or full extinguishment of right, title or possession of equity capital acquired under these rules; (e) "equity capital" means equity shares or perpetual capital or instruments that are irredeemable or contribution to non-debt capital of a foreign entity in the nature of fully and compulsorily convertible instruments; (f) "financial commitment" means the aggregate amount of investment made by a person resident in India by way of Overseas ....

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....he Indian Partnership Act, 1932 ( 9 of 1932). (k) "International Financial Services Centre" or "IFSC" shall have the same meaning as assigned to it in clause (g) of section 3 of the International Financial Services Centres Authority Act, 2019 ( 50 of 2019); (l) "last audited balance sheet" means audited balance sheet as on date not exceeding eighteen months preceding the date of the transaction; (m) "listed foreign entity" means a foreign entity whose equity shares or any other fully and compulsorily convertible instrument is listed on a recognised stock exchange outside India; (n) "listed Indian company" means an Indian company that has equity shares or any of its fully and compulsorily convertible instr....

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....ow ten per cent. of the paid-up equity capital or such person loses control in the foreign entity; (r) "Overseas Investment" or "OI" means financial commitment and Overseas Portfolio Investment by a person resident in India; (s) "Overseas Portfolio Investment" or "OPI" means investment, other than ODI, in foreign securities, but not in any unlisted debt instruments or any security issued by a person resident in India who is not in an IFSC: Provided that OPI by a person resident in India in the equity capital of a listed entity, even after its delisting shall continue to be treated as OPI until any further investment is made in the entity. Explanation.- For the purposes of this clause, the expression "debt....