TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... ritisation 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 institution or organisation or body corporate established ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 India, and the expression investment on non-repatriation basis , shall be construed according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual 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 clause 13A of section 2 of the Income-tax Act, 1961. ] r) unit means a beneficial interest of an investor in a mutual fund; s) v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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