Securitisation Trusts

Securitisation Trusts November 4, 2016

Taxation of Income of Securitisation Trusts (SIF)

Chapter XIIEA- Sec 115TCA Taxation of Income Investor – fund enjoys pass through status Investment income is exempt for a fund u/s 10(23DA) As applicable for the investor Nature of Income Same nature and in the same proportion in the hands of the investor as it is for the securitisation trust Applicability of distribution tax […]