https://www.taxtmi.com/highlights?id=68066 Amendment in special tax regime for REIT & INVIT - To avoid dual Non-taxation in the hands of unit holders as well as business trust on any income distributed by such business trust therefore the amendment proposed for REIT/InVIT related to distribution by manner of 'Repayment of debt' to the unitholders is now covered under the ambit of taxation as other income (net of cost of acquisition of the unit) which earlier was not captured. en-us Fri, 03 Feb 2023 12:53:14 +0530 Fri, 03 Feb 2023 16:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68066 Amendment in special tax regime for REIT & INVIT - To avoid dual Non-taxation in the hands of unit holders as well as business trust on any income distributed by such business trust therefore the amendment proposed for REIT/InVIT related to distribution by manner of 'Repayment of debt' to the unitholders is now covered under the ambit of taxation as other income (net of cost of acquisition of the unit) which earlier was not captured. Highlights Income Tax Fri, 03 Feb 2023 12:53:14 +0530 https://www.taxtmi.com/highlights?id=68066