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Securitisation trust
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....ovisions relating to tax on distributed income by securitisation trusts),- "securitisation trust" means a trust, being a- (i) "special purpose distinct entity" as defined in clause (u) of subregul....
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....itisation of standard assets issued by the Reserve Bank of India, or (iii) trust set-up by a securitisation company or a reconstruction company formed, for the purposes of the Securitisation and Rec....