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India’s own spice in the Bond Market: ‘Masala Bonds'

February 8, 2019[2019] 102 taxmann.com 121 (Article)
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‘Bond’ in simple terms means a Loan raised via issuance of an Instrument such as a Debenture certificate. A bond is an evidence of debt owed by the Company which Issue sit, primarily known as the‘ Issuer’, to the lender or investor. Bonds are issued under specific terms and conditions governing and binding both the Issuer and investor.
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