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This document provides an overview of legal and tax aspects related to trusts in India, with a focus on REITs, INVITs, and AIFs. It discusses the key elements of a valid trust under Indian law, including the settlor, trustee, beneficiaries, trust property, and purpose. It also covers the rights and obligations of these parties, as well as private trust advantages, different trust types, the tax treatment of trust income, and case studies on REIT and AIF structures and tax provisions.

Author

Mohan Mohini

Language

EN