Section 239 - Real Estate Investment Trust (REIT) tax provisions

Real Estate Investment Trust (REIT) tax provisions. Section 239 of the Income Tax Act 2025 sits in Chapter XII (Special Provisions and MAT). In force from 1 April 2026.

Key provisions

• *Assessees as specified** in the section. Refer to the full statutory text for the precise scope.
• **Section 238** - immediately preceding provision in the same chapter.
• The full chapter spans Sections 220 to 239.
• Statutory text: published in the Income Tax Act 2025 by the Ministry of Law and Justice. Available at e-gazette.nic.in and incometaxindia.gov.in.
• Rules: corresponding rules are notified under the Income Tax Rules 2026 by CBDT.
• ThynkTax mirror: `/income-tax/sections/239`.
• API: `GET https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/239` - JSON record with cross-references and tags.
• [ ] Apply the section as set out in the statutory text.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/239

{
  "act_2025_ref": "239",
  "old_reference": "Section 239, Income Tax Act 1961",
  "title": "Section 239 - Real Estate Investment Trust (REIT) tax provisions",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}