The Taxation and Other Laws (Amendment) Bill, 2026 proposes to preserve tax-free dividend income for REIT and InvIT investors even if the underlying operating companies migrate to the new corporate tax regime. Finance Ministry sources said the move aims to protect investors while boosting investment in India's real estate and infrastructure sectors.
Currently, business trusts distribute income earned from special purpose vehicles (SPVs) that own and operate real estate or infrastructure assets. Under the existing tax framework, dividend income received by investors remains exempt only if the SPV... [3163 chars]
Source: Business Today
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