Section - 10(35A) (of Income Tax Act, 1961), Income-tax Act.
Section - 10(35A) (of Income Tax Act, 1961), Income-tax Act.
Incomes not included in total income.
Any income by way of distributed income referred to in section 115TA (of Income Tax Act, 1961) received from a securitisation trust by any person being an investor of the said trust :
Provided that nothing contained in this clause shall apply to any income by way of distributed income referred to in the said section, received on or after the 1st day of June, 2016.
Explanation.—For the purposes of this clause, the expressions "investor" and "securitisation trust" shall have the meanings respectively assigned to them in the Explanation below section 115TCA (of Income Tax Act, 1961);
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