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Options
- A
Dividend income from investments in other companies
- B
Capital gains from transfer of shares in SPV
-
Rental income from properties
Correct answer
- D
Interest income from loans to employees
Why this is the answer
Rental income earned by REITs from properties is exempt from tax under Section 10(23FCA) of the Income Tax Act, making it tax-free at the REIT level.
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