Home > Income Tax Act 2025 > Section-221Last Updated: Feb 22nd 2025
Section-221 provides for special taxation regime for income from a securitization trust earned by its investors. Learn to understand the section-221 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
which fulfils such conditions, as prescribed;
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.