https://www.taxtmi.com/acts?id=51801 Schedule V exempts specified categories of income from total income for eligible persons: investment funds (excluding business profits), unit holders (proportionate income of like nature), business trusts (interest and dividends from special purpose vehicles), REIT rental income, venture capital entities (investment income in venture capital undertakings), and specified foreign sovereign/pension investors for certain dividend, interest and long-term capital gains arising from qualifying investments, subject to temporal, holding-period, investee-qualification conditions, binding guidelines, proportional computation rules, and exclusions for funds with external borrowings. en-us Thu, 14 Aug 2025 13:06:05 +0530 Wed, 18 Mar 2026 15:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51801 Schedule V exempts specified categories of income from total income for eligible persons: investment funds (excluding business profits), unit holders (proportionate income of like nature), business trusts (interest and dividends from special purpose vehicles), REIT rental income, venture capital entities (investment income in venture capital undertakings), and specified foreign sovereign/pension investors for certain dividend, interest and long-term capital gains arising from qualifying investments, subject to temporal, holding-period, investee-qualification conditions, binding guidelines, proportional computation rules, and exclusions for funds with external borrowings. Act-Rules Income Tax Thu, 14 Aug 2025 13:06:05 +0530 https://www.taxtmi.com/acts?id=51801