https://www.taxtmi.com/acts?id=19569 The amendment defines business trust as a trust registered as an Infrastructure Investment Trust or a Real Estate Investment Trust under securities regulations with units required to be listed; it adds yoga to charitable purposes and restricts public-utility exemptions for activities carried on as trade or for consideration unless incidental and receipts do not exceed twenty per cent; it excludes specified government assistance from income treatment except where accounted for in asset cost; it extends withholding coverage to TDS on business trust distributions; and it includes specified periods in the holding period computation for units and shares arising on certain transfers. en-us Thu, 07 May 2015 12:40:12 +0530 Mon, 08 May 2017 11:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19569 The amendment defines business trust as a trust registered as an Infrastructure Investment Trust or a Real Estate Investment Trust under securities regulations with units required to be listed; it adds yoga to charitable purposes and restricts public-utility exemptions for activities carried on as trade or for consideration unless incidental and receipts do not exceed twenty per cent; it excludes specified government assistance from income treatment except where accounted for in asset cost; it extends withholding coverage to TDS on business trust distributions; and it includes specified periods in the holding period computation for units and shares arising on certain transfers. Act-Rules F. Acts / Amendment Acts Thu, 07 May 2015 12:40:12 +0530 https://www.taxtmi.com/acts?id=19569