https://www.taxtmi.com/acts?id=19199 The amendment adds a definition of initial offer by reference to securities regulations for real estate and infrastructure investment trusts, and extends the taxable securities transaction category to include sales of unlisted business trust units acquired under an offer for sale included in an initial offer, where those units are subsequently listed on a recognised stock exchange. en-us Sat, 28 Feb 2015 20:16:49 +0530 Sat, 28 Feb 2015 20:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19199 The amendment adds a definition of initial offer by reference to securities regulations for real estate and infrastructure investment trusts, and extends the taxable securities transaction category to include sales of unlisted business trust units acquired under an offer for sale included in an initial offer, where those units are subsequently listed on a recognised stock exchange. Act-Rules Bills Sat, 28 Feb 2015 20:16:49 +0530 https://www.taxtmi.com/acts?id=19199