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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax on distributed income by securitisation trusts requires trust or payer to remit additional tax and bars deductions.</h1> Taxation of income distributed by securitisation trusts requires the trust to pay additional tax on distributed income, with differentiated incidence by investor class, an obligation on the person responsible for payment to remit tax to the Central Government within a short prescribed period, a prohibition on the trust claiming deductions for income charged under this provision, and an exclusion for distributions to persons not chargeable to tax; subsequent amendments removed a prior reporting requirement and exempted distributions on or after a later specified date.

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