[1][115C. Definitions.

In this Chapter, unless the context otherwise requires,

(a) convertible foreign exchange means foreign exchange which is for the time being treated by the Reserve Bank of India as convertible foreign exchange for the purposes of [2][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 income derived [3][* * *] [4][* * *] from a foreign exchange asset;