Incidence of Section 112A to be taxed at MMR u/s 115UA of IT Act 1961

Someswar Roy , Last updated: 10 January 2023  
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BACKGROUND Government of India introduced the concept of business trust by finance act, 2014. In India, business trust would operate as real estate investment trusts (popularly known as REITs) and infrastructure investment trusts (popularly known as INVITs). Real estate investment trusts (REITs)

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Someswar Roy
(Articled Assistant @ Baid Chetan and Associates)
Category Income Tax   Report

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