Indian REITs could gain greater tax flexibility under the Taxation and Other Laws (Amendment) Bill, 2026, which allows SPVs to opt for concessional corporate tax rates, avoid future MAT and use accumulated MAT credits while retaining tax-exempt dividends for unitholders.

The report said one of the biggest changes is that dividends paid by Special Purpose Vehicles (SPVs) to REIT and InvIT investors will now be tax-free, regardless of whether the…

Indian REITs could gain greater tax flexibility under the Taxation and Other Laws (Amendment) Bill, 2026, which allows SPVs to opt for concessional corporate tax rates, avoid…