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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Taxation of business trust distributions: distributions retain their original income character and trigger corresponding tax and reporting obligations.</h1> Income distributed by a business trust is attributed to unit holders in the same nature and proportion as received by the trust. The trust is generally taxed at the maximum marginal rate subject to specific capital gains and exemption rules; certain SPV receipts and rental income may be exempt in the trust. Unit holders' tax treatment varies by residency and income type. Persons paying distributions must file prescribed electronic statements to tax authorities and unit holders, verified and generated under specified portal procedures.

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