The Lok Sabha passed the Taxation and Other Laws (Amendment) Bill, 2026 on August 6, 2026. While there are many income tax amendments relating to corporations and foreign institutions, one tax law amendment relates to special purpose vehicle (SPV) of business trusts of REIT/InvITs which indirectly helps investors. This Bill will need to be passed by the Rajya Sabha and receive the President’s assent before coming into force.
This article explains how this helps REIT and InvIT investors.
