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SECURITISATION TRUST TO BE ASSESSEE IN DEFAULT SECTION - 115TC & other terms

Income Tax - Tax Liability in special Circumstances / Specific Cases - 19 - SECURITISATION TRUST TO BE ASSESSEE IN DEFAULT SECTION:- 115TC If any person responsible for making payment of the income distributed by the securitisation trust and the securitisation trust does not pay tax as referred to in sub-section (1) of section 115TA, then, he or it shall be deemed to be an assessee in default in respect of the amount of tax payable by him or it and all the provisions of this Act for the collecti .....

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of regulation 2 of the Securities and Exchange Board of India (Public Offer and Listing of Securitised Debt Instruments) Regulations, 2008 made under the Securities and Exchange Board of India Act, 1992 (15 of 1992) and the Securities Contracts (Regulation) Act, 1956 (42 of 1956); Securitisation trust means a trust, it is a process through which the loans and future Income or receivables (the money that is to become due in future) of a bank/financial institution, are sold to a special purpose v .....

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