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Read the representative assessee concept under S. 161 - 164 (or thereabouts) and the concept of determinate and indeterminate status of trusts. Then why that doesn't apply to Cat I and Cat II AIFs under Section 115UB - which gives them a pass through on their investment income. There are a couple of circulars around this which came out a few years ago (I want to say 2014/5 but could be wrong). Cat III AIFs are still impacted by Sec 164 representative assessee issue and thus they don't make much sense in India. Maybe also read the AIG AAR ruling on determinate trusts and the circulars which explicitly refused to follow that ruling.
To round this off, read the fairly recent judgement on application of GST on carry (ICICI Econet) and some commentary on why people disagree with it. I'm yet to read this one myself.
I've never checked the sections which impact REITs and InVITs but I'm sure you can get a good understanding in less than half a day.
I'm neither a funds nor a tax lawyer, so you can see how simple it is. Just don't let anyone feed this into your head that tax is hard or difficult to understand.