Government has provided some relief to foreign investors, clarifying that Minimum Alternate Tax (MAT) will not apply to capital gains on the sale of securities, royalty, technical service fees and interest income. Finance Minister Arun Jaitley yesterday said in Lok Sabha, this was part of amendments made to the Finance Bill. He said, the relief is available only in those cases where the normal tax rate is below 18.5 per cent. The rules for the application of MAT for real estate investment trusts were also eased.The Finance Minister also said an "extremely simplified" Income-Tax Return (ITR) form will be unveiled soon. This will replace the one that the Income-Tax Department has issued recently and was much criticised for being cumbersome and overly intrusive seeking details of all bank accounts and spending on foreign trips.