115ab and exemption under section 10 (35)

Any distributed income referred to in section 115TA received from a securitisation trust by any person being an investor of the said

trust is exempt from tax under section 10(35A)

9. In section 115TA of the Income-tax Act, after sub-section (4), the following sub-section shall be inserted with effect from the 1st day of June, 2016, namely:—

"(5) Nothing contained in this section shall apply in respect of any income distributed by a securitisation trust to its investors on or after the 1st day of June, 2016.".

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