How can taxpayers report REIT or InvIT income in ITR?

Taxpayers should review Real Estate Investment Trusts and Infrastructure Investment Trusts' distribution statements before filing ITR. Since distributions may include interest, dividends and capital repayment, each component is taxed differently. Choosing the correct ITR form, such as ITR-2 or ITR-3, and matching details with AIS and Form 26AS can help avoid discrepancies and tax notices.