share borrowing or lending


i wish to know about share or stock borrowing/ lending mechanism between individuals ,
incase it is permitted what sort of agreement should i enter into while lending the stocks to a inividual. and retain the ownership of my holding as i am not selling it but lending it for his collateral purpose to get the exposure in fao trading
and also wish to know how would the income from from stocks lending be treated as per as ITax is concerned

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