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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>Definition of business trust expanded to include listed InvITs and REITs, altering tax treatment and withholding coverage.</h1> The amendment defines business trust as a trust registered as an Infrastructure Investment Trust or a Real Estate Investment Trust under securities regulations with units required to be listed; it adds yoga to charitable purposes and restricts public-utility exemptions for activities carried on as trade or for consideration unless incidental and receipts do not exceed twenty per cent; it excludes specified government assistance from income treatment except where accounted for in asset cost; it extends withholding coverage to TDS on business trust distributions; and it includes specified periods in the holding period computation for units and shares arising on certain transfers.

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