Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
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The amendment revises the Infrastructure Investment Trusts framework by updating the definition of liquid assets to include units of liquid mutual fund schemes meeting prescribed credit risk and risk-class criteria, and by aligning terminology for Government Securities. It also modifies special purpose vehicle conditions: PPP-linked acquisition restrictions are carved out where concession or regulatory terms prohibit holding, SPVs remain classified as such despite concession termination subject to Board conditions, and related drafting changes are made. The regulations further relax eligible investment categories and allow deployment for other purposes specified by the Board.
The amendment revises the Infrastructure Investment Trusts framework by updating the definition of liquid assets to include units of liquid mutual fund schemes meeting prescribed credit risk and risk-class criteria, and by aligning terminology for Government Securities. It also modifies special purpose vehicle conditions: PPP-linked acquisition restrictions are carved out where concession or regulatory terms prohibit holding, SPVs remain classified as such despite concession termination subject to Board conditions, and related drafting changes are made. The regulations further relax eligible investment categories and allow deployment for other purposes specified by the Board.
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