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of <h1>Tax Transparency Breakthrough: Pass-Through Mechanism for REITs and InvITs Ensures Fair Income Taxation Under Clause 223</h1> A specialized taxation regime for business trusts like REITs and InvITs is introduced in Clause 223 of the Income Tax Bill, 2025. The provision establishes a pass-through taxation mechanism where distributed income retains its original tax character for unit holders. The clause ensures tax transparency, prevents double taxation, and imposes reporting obligations on business trusts. It updates and refines the existing tax treatment for collective investment vehicles in infrastructure and real estate sectors.
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