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Section 194LBB - Income in respect of units of investment fund - Income-tax Act, 1961

Extract

..... 1[Income in respect of units of investment fund 194LBB. Where any income, other than that proportion of income which is of the same nature as income referred to in clause (23FBB) of section 10, is payable to a unit holder in respect of units of an investment fund specified in clause (a) of the Explanation 1 to section 115UB, the person responsible for making the payment shall, at the time of credit of such income to the account of payee or at the time of payment thereof in cash or by issue of a .....

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Section 194LBB - Income in respect of units of investment fund - Income-tax Act, 1961

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