New Delhi, Aug. 7 -- The Taxation and Other Laws (Amendment) Bill, 2026 is expected to benefit Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs), but infrastructure companies under these trusts are likely to shift to the new tax regime gradually, according to a report by Share India Institutional Business.

The Bill, which was passed on Thursday, makes changes to the Income-tax Act, 2025, the Finance Act, 2026 and the Payment and Settlement Systems Act, 2007.

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 SPV follows the old or the new tax regime.

However, the report pointed ...