https://www.taxtmi.com/article/detailed?id=8935 Amendment modifies clause (13A) of the Income-tax Act by omitting a terminal conjunctive and adjusting lineation so that the listing requirement for units on a recognised stock exchange clearly attaches to both Infrastructure Investment Trusts and Real Estate Investment Trusts registered under the relevant SEBI regulations. The author treats the proposal as a corrective drafting change, noting absence of any explanatory note and suggesting an alternative insertion of a long line to the same effect; the amendment is characterised as having no substantive policy significance beyond rectifying a typographical inconsistency. en-us Mon, 03 Feb 2020 11:28:22 +0530 Mon, 03 Feb 2020 11:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8935 Amendment modifies clause (13A) of the Income-tax Act by omitting a terminal conjunctive and adjusting lineation so that the listing requirement for units on a recognised stock exchange clearly attaches to both Infrastructure Investment Trusts and Real Estate Investment Trusts registered under the relevant SEBI regulations. The author treats the proposal as a corrective drafting change, noting absence of any explanatory note and suggesting an alternative insertion of a long line to the same effect; the amendment is characterised as having no substantive policy significance beyond rectifying a typographical inconsistency. Articles Budget - Tax Proposals Mon, 03 Feb 2020 11:28:22 +0530 https://www.taxtmi.com/article/detailed?id=8935