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..... he time being treated by the Reserve Bank of India as convertible foreign exchange for the purposes of 3 [the Foreign Exchange Management Act, 1999 (42 of 1999)], and any rules made thereunder; ( b ) foreign exchange asset means any specified asset which the assessee has acquired or purchased with, or subscribed to in, convertible foreign exchange; ( c ) investment income means any in .....

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..... h an Indian company which is not a private company as defined in the Companies Act, 1956 (1 of 1956); ( iv ) any security of the Central Government as defined in clause ( 2 ) of section 2 of the Public Debt Act, 1944 (18 of 1944); ( v ) such other assets as the Central Government may specify in this behalf by notification in the Official Gazette. ------------------------ .....

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