Business Trust

Business Trust

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Income Tax
Insertion of new definition “Business Trust” [Section 2(13A)]

Insertion of new definition “Business Trust”[Section 2(13A)] [W.e.f. 1st day of October, 2014]



Business Trust means a trust registered as an Infrastructure Investment Trust or a Real Estat Investment

Trust, the units of which are required to be listed on a recognised stock exchange, in accordance with the

regulations made under the Securities Exchange Board of India Act, 1992 and notified by the Central

Government in this behalf.




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