Big tax change for REIT, InvIT investors: What the 2026 Taxation Bill means for investors

The 2026 Taxation Bill removes an anomaly for REIT and InvIT investors. Dividend distributions will now be exempt, even if the underlying SPV uses a concessional tax regime. Shaily Gupta said, "The Amendment Bill seeks to bring greater uniformity and certainty to the taxation of REIT and InvIT distributions."