The provisions relating to taxation of business trust was introduced under the Income-tax Act, 1961 through the Finance Act, 2014. Business trusts are Cash-Pooling Vehicles (CPVs) that aggregate the funds from investors to invest in various large infrastructure or real estate projects.The provisions relating to taxation of business trust was introduced under the Income-tax Act, 1961 through the Finance Act, 2014. Business trusts are Cash-Pooling Vehicles (CPVs) that aggregate the funds from investors to invest in various large infrastructure or real estate projects.taxmann.com Latest ArticlesRead More
