Chapter XII-EA: Special provisions relating to tax on distributed income by Securitisation Trusts - Section 115TA

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..... hing contained in any other provisions of the Income Tax Act, any amount of income distributed by the securitisation trust to its investors shall be chargeable to tax and such securitisation trust shall be liable to pay additional income-tax on such distributed income at the rate of- 25% on income distributed to any person being an individual or a Hindu undivided family; 30% on income distributed .....

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