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CHAPTER XII-EA SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS

Income Tax - Tax Liability in special Circumstances / Specific Cases - 17 - TAX ON DISTRIBUTED INCOME TO INVESTORS SECTION:- 115TA Notwithstanding anything contained in any other provisions of the Act, any amount of income distributed by the securitisation trust to its investors shall be chargeable to tax and such securitisation trust shall be liable to pay additional income-tax on such distributed income at the rate of- 25% on income distributed to any person being an individual or a Hindu undi .....

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