Investor definition under Chapter XII-EA clarifies who qualifies as recipient for tax on distributed income. An investor for the tax regime on distributed income by securitisation trusts means a person who is the holder of any securitised debt instrument, or of securities, or of a security receipt issued by the securitisation trust.
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Provisions expressly mentioned in the judgment/order text.
Investor definition under Chapter XII-EA clarifies who qualifies as recipient for tax on distributed income.
An investor for the tax regime on distributed income by securitisation trusts means a person who is the holder of any securitised debt instrument, or of securities, or of a security receipt issued by the securitisation trust.
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