https://www.taxtmi.com/manuals?id=5300 The definition of Initial Offer under section 97(5AA) of the Finance (No. 2) Act, 2004 is by statutory reference: for a business trust that is a real estate investment trust, it means the term as defined in clause (q) of sub regulation (1) of regulation 2 of the real estate investment trust regulations; for a business trust that is an infrastructure investment trust, it means the term as defined in clause (v) of sub regulation (1) of regulation 2 of the infrastructure investment trust regulations. en-us Wed, 25 Sep 2024 13:01:00 +0530 Tue, 05 Nov 2024 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5300 The definition of Initial Offer under section 97(5AA) of the Finance (No. 2) Act, 2004 is by statutory reference: for a business trust that is a real estate investment trust, it means the term as defined in clause (q) of sub regulation (1) of regulation 2 of the real estate investment trust regulations; for a business trust that is an infrastructure investment trust, it means the term as defined in clause (v) of sub regulation (1) of regulation 2 of the infrastructure investment trust regulations. Manuals Income Tax Wed, 25 Sep 2024 13:01:00 +0530 https://www.taxtmi.com/manuals?id=5300