https://www.taxtmi.com/acts?id=19726 Amendment adds a new clause defining initial offer by reference to SEBI REIT and SEBI InvIT regulations and inserts a sub-clause covering sale of unlisted business trust units acquired under an income-tax transfer provision when offered for sale in an initial offer and later listed on a recognised stock exchange. en-us Wed, 13 May 2015 11:53:53 +0530 Wed, 13 May 2015 11:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19726 Amendment adds a new clause defining initial offer by reference to SEBI REIT and SEBI InvIT regulations and inserts a sub-clause covering sale of unlisted business trust units acquired under an income-tax transfer provision when offered for sale in an initial offer and later listed on a recognised stock exchange. Act-Rules F. Acts / Amendment Acts Wed, 13 May 2015 11:53:53 +0530 https://www.taxtmi.com/acts?id=19726