Section 2
. Ins. by Act 26 of 2018, s. 3 (w.e.f. 6-6-2018).
2 . Ins. by Act 26 of 2018, s. 3 (w.e.f. 6-6-2018).
(e) receivables sold or discounted other than any receivables sold on non-recourse basis;
(f) any amount raised under any other transaction, including any forward sale or purchase agreement, having the commercial effect of a borrowing;