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Income Tax

INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS - Schedule V (New) / Section 10(23FC), 10(23FCA), 10(23FD)(Old)

Business Trust

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Exempt income of business trusts: distributed income and specified interest or rent exempt for unit holders; direct receipts taxable.
Certain receipts of a business trust are tax-exempt: interest from a special purpose vehicle and specified dividends are exempt in the trust; REITs' ... Summary

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Acts Income Tax
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