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of <h1>Tax Rules Clarify Income Treatment for Securitization Trust Investors with Mandatory Reporting and Transparent Calculation Methods</h1> A legal provision detailing taxation rules for securitization trusts, outlining how income from such trusts is taxed in the hands of investors. The text specifies that income accruing to a securitization trust is taxable for investors as if directly received, with mandatory reporting requirements. The trust must furnish income details to investors and tax authorities by prescribed deadlines using specific forms, ensuring transparent tax treatment of securitization investments.
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