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Home Acts & Rules Bills Bills Income Tax Bill, 2025 Part F = Special provisions relating to pass-through entities Chapters List This

Special provisions relating to pass-through entities - Income Tax Bill, 2025
Chapter: XIII
DETERMINATION OF TAX IN SPECIAL CASES
Part: F
Special provisions relating to pass-through entities
Clause 221 : Tax on income from securitisation trusts.

       Clause 221 of the Bill provides for special taxation regime for income from a securitization trust earned by its investors.....
Clause 222 : Tax on income in case of venture capital undertakings.

       Clause 222 of the Bill seeks to provide for tax on income in case of venture capital undertakings.....
Clause 223 : Tax on income of unit holder and business trust.

       Clause 223 of the Bill provides for special taxation regime for Infrastructure Investment Trust under the Securities and Exch....
Clause 224 : Tax on income of investment fund and its unit holders.

       Clause 224 of the Bill provides for special taxation regime for income of investment fund and its unit holders.....
 

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