Budget 2023-24: Tax avoidance through distribution by business trusts to its unit holders

Last updated: 01 February 2023

Finance (No.2) Act, 2014 introduced a special taxation regime for Real Estate Investment Trust (REIT) and Infrastructure Investment Trust (InVIT) [commonly referred to as business trusts]. The special regime was introduced in order to address the challenges of financing and investment in infrastruct

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Category Union Budget   Report

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