Trust 2008 Income Tax Officer-
Series 37 19(3)(2)
2719/Mum/2014 Income Tax Officer Indian Corporate Loan
19(3)(2) Securitisation Trust ... Receivable Income Tax Officer- AAATI6480D
Trust April 2008 19(3)(2)
3735/Mum/2014 Income Tax Officer Indian Corporate Loan
19(3)(2) Securitisation Trust
Section 115TCA in The Income Tax Act, 1961
115TCA. Tax on income from securitisation trusts.
(1) Notwithstanding anything contained in this Act, any income accruing ... being an investor of a securitisation trust, out of investments made in the securitisation trust, shall be chargeable to income-tax in the same manner
distributed income to investors.
(1) Notwithstanding anything contained in any other provisions of the Act, any amount of income distributed by the securitisation trust ... liable to pay additional income-tax on such distributed income at the rate of— (i) twenty-five per cent on income distributed to any person
Section 221 in The Income Tax Act, 2025
221. Tax on income from securitisation trusts. (1) Irrespective of anything contained in this Act, where ... securitisation trust, receives any income or any income accrues or arises to him, out of investments made in the securitisation trust, such income shall
liable to pay additional income-tax on such distributed income at the rate of-
(i) twenty-five per cent, on income distributed to any person ... payment of such income, whichever is earlier. (3) The person responsible for making payment of the income distributed by the securitisation trust shall
India Securitisation And ... vs Cit Exemption, Kailash Height on 4 April, 2025
vk;dj vihyh ... charitable in nature.
3. Rebuttal of point 3 of CIT Order
The CIT states that " it can be concluded that the activities
India Securitisation And ... vs Cit Exemption, Kailash Height on 4 April, 2025
vk;dj vihyh ... charitable in nature.
3. Rebuttal of point 3 of CIT Order
The CIT states that " it can be concluded that the activities
1184/MUM/2014,A.Y. 2009-10 )
Indian Corporate Loan Securitisation The Income Tax Officer 19(3)2,
Trust 2008 Series 33, Mumbai ... 1185/MUM/2014,A.Y. 2009-10 )
Indian Corporate Loan Securitisation The Income Tax Officer 19(3)2,
Trust 2008 Series 39, Mumbai
income of a securitisation trust from the activity of securitisation. Explanation. - For the purposes of this clause,- (a) "securitisation" shall have the same meaning ... April, 2014, namely:- '(35A) any income by way of distributed income referred to in section 115TA received from a securitisation trust by any person being
income arising to
any person by virtue of a revocable transfer of assets shall be chargeable to
income.
income tax as the income ... other cases. No additional income tax shall be
payable if the income distributed by the securitisation trust is received by
a person who is exempt
