https://www.taxtmi.com/acts?id=54981 Regulation 100 requires Investment Trusts, holdcos and SPVs to distribute prescribed portions of net distributable cash flows through the investment structure to unitholders. Publicly offered InvITs must make distributions at least once every six months and within 15 days of declaration. Sale proceeds from infrastructure assets, properties, or interests in holdcos or SPVs need not be distributed if proposed for reinvestment; where reinvestment is not proposed within one year, the proceeds must be distributed under the applicable cash-flow distribution requirements. en-us Fri, 11 Sep 2026 16:57:54 +0530 Fri, 11 Sep 2026 16:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54981 Regulation 100 requires Investment Trusts, holdcos and SPVs to distribute prescribed portions of net distributable cash flows through the investment structure to unitholders. Publicly offered InvITs must make distributions at least once every six months and within 15 days of declaration. Sale proceeds from infrastructure assets, properties, or interests in holdcos or SPVs need not be distributed if proposed for reinvestment; where reinvestment is not proposed within one year, the proceeds must be distributed under the applicable cash-flow distribution requirements. Act-Rules Indian Laws Fri, 11 Sep 2026 16:57:54 +0530 https://www.taxtmi.com/acts?id=54981