Non-application of Section 115TA: income distributed by securitisation trusts to investors excluded from that section's scope. The amendment inserts a non-application clause providing that the section shall not apply to any income distributed by a securitisation trust to its investors on or after 1 June 2016, thereby excluding such distributions from the operation of the specified tax provision.
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.
Non-application of Section 115TA: income distributed by securitisation trusts to investors excluded from that section's scope.
The amendment inserts a non-application clause providing that the section shall not apply to any income distributed by a securitisation trust to its investors on or after 1 June 2016, thereby excluding such distributions from the operation of the specified tax provision.
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