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SECURITISATION TRUST TO BE ASSESSEE IN DEFAULT SECTION:- 115TC

Income Tax - Tax Liability in special Circumstances / Specific Cases - 19 - 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 section 115 .....

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is Chapter,- investor means a person who is holder of any securitised debt instrument or securities issued by the securitisation trust; securities means debt securities issued by a Special Purpose Vehicle as referred to in the guidelines on securitis .....

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d 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 pr .....

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