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of <h1>Income Tax Bill 2025: Tax-Exempt Income for Investment Funds, Business Trusts, Sovereign Wealth Funds, and Pension Funds.</h1> The Income Tax Bill, 2025, outlines specific provisions where certain types of income are excluded from the total taxable income for eligible entities such as investment funds, business trusts, and their unit holders. The exclusions apply to income types like dividends, interest from special purpose vehicles, and income from real estate assets owned by business trusts. Conditions for exemption vary, including holding periods and investment percentages in eligible entities. Specific guidelines govern sovereign wealth funds and pension funds, ensuring compliance with investment and operational criteria. These provisions aim to facilitate investment in infrastructure and promote economic growth through tax incentives.
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