Economy How to resolve tax troubles of InvITs and REITs to spur infra growth Updated : July 04, 2019 05:59 PM IST The quantum of funding required for the infrastructure sector as per the Economic Survey of 2018 is estimated at $4.5 trillion by 2040. Transfer of shares of SPV to business trust in exchange of units of such business trust is not considered as taxable transfer. Subscribe to Moneycontrol PRO at just Rs.33/- per month for the first year. Use code SUPERPRO. Limited period offer. Available on Web and Android.