March 5, 2018

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, […]
March 5, 2018

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 […]
March 5, 2018

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 […]
March 5, 2018

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 […]

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