, ▁brid ges , ▁etc . ▁ ▁SE BI ▁gu idel ines ▁The ▁gu idel ines , ▁approved ▁by ▁its ▁Seb i ▁board , ▁have ▁kept ▁the ▁minimum ▁requirement ▁for ▁asset ▁sizes ▁permitted ▁to ▁be ▁listed ▁in ▁India ▁at ▁. ▁The ▁minimum ▁issue ▁size ▁of ▁the ▁initial ▁public ▁offer ▁shouldn ' t ▁be ▁less ▁than ▁. ▁ ▁Tax ation ▁As ▁a ▁benefit , ▁any ▁divid end ▁would ▁be ▁tax ▁ex empt ▁in ▁the ▁hands ▁of ▁the ▁business ▁trust ▁and ▁the ▁divid end ▁component ▁of ▁the ▁income ▁distributed ▁by ▁the ▁business ▁trust ▁would ▁also ▁be ▁ex empt ▁in ▁the ▁hands ▁of ▁unit ▁holder . ▁Any ▁interest ▁received ▁by ▁business ▁trust ▁from ▁SP V ▁is ▁tax able ▁in ▁hands ▁of ▁Unit ▁holder ▁with ▁Normal ▁Tax ▁rate ▁sl ab ▁( as ▁per ▁In come ▁Tax ▁Act , ▁ 1 9 6 1 ) ▁and ▁ 5 % ▁in ▁case ▁of ▁Non ▁resident ▁or ▁foreign ▁Comp an ies . ▁ ▁References ▁ ▁Category : Real ▁estate ▁in ▁India ▁Category : Real ▁estate ▁invest ment ▁trust s <0x0A> </s> ▁Saf ot ul af ai ▁is ▁a ▁traditional ▁village ▁at ▁the ▁east ▁end ▁of ▁S ava i ' i ▁island ▁with ▁historical ▁and ▁political ▁significance ▁in ▁Sam oa ' s ▁history . ▁It ▁is ▁the ▁traditional ▁center ▁of ▁the ▁island ▁of ▁S ava ii , ▁now ▁became ▁the ▁center ▁of ▁Fa ' as ale le aga ▁political ▁district . ▁▁ ▁Saf ot ul af ai ▁is ▁the ▁original ▁' P ule ', ▁which ▁is ▁why ▁S ava ii ▁is