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of <h1>Venture Capital Tax Breakthrough: Streamlined Pass-Through Taxation Mechanism Simplifies Investment Income Reporting and Compliance</h1> Legal Analysis Summary:The document analyzes Clause 222 of the Income Tax Bill, 2025, addressing taxation of venture capital investments. The provision establishes a pass-through taxation mechanism where income from venture capital investments is taxed directly in investors' hands, mirroring direct investment. Key features include mandatory reporting requirements, preservation of income character, anti-deferral provisions, and exclusions for specific investment funds. The clause modernizes the existing tax treatment under Section 115U, maintaining core principles while updating procedural and definitional frameworks to enhance clarity and compliance in venture capital investment taxation.
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