March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115TCA : Tax on income from securitisation trusts

115TCA. (1) Notwithstanding anything contained in this Act, any income accruing or arising to, or received by, a person, being an investor of a securitisation trust, out of investments made […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115TC : Securitisation trust to be assessee in default

115TC. If any person responsible for making payment of the income distributed by the securitisation trust and the securitisation trust does not pay tax, as referred to in sub-section (1) […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115TB : Interest payable for non-payment of tax

115TB. Where the person responsible for making payment of the income distributed by the securitisation trust and the securitisation trust fails to pay the whole or any part of the […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115TA : Tax on distributed income to investors

115TA. (1) Notwithstanding anything contained in any other provisions of the Act, any amount of income distributed by the securitisation trust to its investors shall be chargeable to tax and […]
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