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
Section 115TC in The Income Tax Act, 1961
115TC. Securitisation trust to be assessee ... default.
If any person responsible for making payment of the income distributed by the securitisation trust and the securitisation trust does
Income Tax Rules, 1962
12BA. Statement under sub-section (3) of section 115TA.
(1) The statement of income distributed by the securitisation trust shall ... jurisdiction, the principal office of the securitisation trust is situated. (2) The statement of distributed income which is to be furnished under sub-section
Income Tax Rules, 1962
12CC. Statement under sub-section (4) of section 115TCA.
(1) The statement of income distributed by a securitisation trust ... income is distributed. (2) The statement of income distributed shall be furnished under sub-section (4) of section 115TCA by the securitisation trust
rules made thereunder ; (4C) any income by way of interest payable to a non-resident, not being a company, or to a foreign company ... India) and where such income otherwise does not accrue or arise in India or any income from a securitisation trust which is chargeable under
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
Section 194LBC in The Income Tax Act, 1961
194LBC. Income in respect of investment in securitization trust.
(1) Where any income is payable ... investor, being a resident, in respect of an investment in a securitisation trust specified in clause (d) of the Explanation occurring after section 115TCA
