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[Cites 0, Cited by 6] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(35A) in The Income Tax Act, 1961

(35A)any income by way of distributed income referred to in section 115TA received from a securitisation trust by any person being an investor of the said trust :Provided that nothing contained in this clause shall apply to any income by way of distributed income referred to in the said section, received on or after the 1st day of June, 2016.Explanation.—For the purposes of this clause, the expressions "investor" and "securitisation trust" shall have the meanings respectively assigned to them in the Explanation below section 115TCA;