https://www.taxtmi.com/acts?id=19103 The Bill amends section 10 to add targeted exemptions: payments from Sukanya Samriddhi accounts; receipts on behalf of Swachh Bharat Kosh and Clean Ganga Fund; specified income of a Core Settlement Guarantee Fund (including contributions, penalties and investment income) subject to notification and a deeming charge when shared; refined exemptions for investment funds and unit holders distinguishing non business income from business income; exemption of direct rental income of REIT business trusts and inclusion of distributed rental like income in unit holders' total income; and exclusion of certain sponsor capital gains on exchanged units where securities transaction tax was paid. en-us Sat, 28 Feb 2015 18:40:04 +0530 Mon, 02 Mar 2015 11:26:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19103 The Bill amends section 10 to add targeted exemptions: payments from Sukanya Samriddhi accounts; receipts on behalf of Swachh Bharat Kosh and Clean Ganga Fund; specified income of a Core Settlement Guarantee Fund (including contributions, penalties and investment income) subject to notification and a deeming charge when shared; refined exemptions for investment funds and unit holders distinguishing non business income from business income; exemption of direct rental income of REIT business trusts and inclusion of distributed rental like income in unit holders' total income; and exclusion of certain sponsor capital gains on exchanged units where securities transaction tax was paid. Act-Rules Bill Sat, 28 Feb 2015 18:40:04 +0530 https://www.taxtmi.com/acts?id=19103