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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)

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Business trust income exclusions define treatment of SPV receipts, direct REIT rentals, and unit-holder distributions.
Schedule V excludes interest and dividends received or receivable by a business trust from an SPV, and excludes direct rental income of a REIT from real ... Summary

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Acts Income Tax
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