TMI BlogRates of Income Distributed by UTI / MF - Section 115RX X X X Extracts X X X X X X X X Extracts X X X X ..... d funds in respect of any distribution made from such funds Nil Income distributed by a money market mutual fund or a liquid fund - to any person being an individual or a Hindu undivided family 25% 25 / 75 - to any other person 30% 30 / 70 Income distributed to any other person by equity orientation fund 10% 10 / 90 Income distributed by a mutual fund under an infrastructure debt fund scheme to a non-resident / foreign company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25% 25 / 75 - to any other person 30% 30 / 70 Income distributed to any other person by a fund other than a money market mutual fund or a liquid fund - to any person being an individual or a Hindu undivided family [upto 31.5.2013] 12.5% - to any person being an individual or a Hindu undivided family [w.e.f. 1.6.2013] 25% 25 / 75 - to any other person 30% 30 / 70 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - to any person being an individual or a Hindu undivided family [upto 31.5.2013] 12.5% - to any person being an individual or a Hindu undivided family [w.e.f. 1.6.2013] 25% - to any other person 30% Income distributed by a mutual fund under an infrastructure debt fund scheme to a non-resident / foreign company [w.e.f. 1.6.2013] 5% Notes: Note 1: - Add Surcharge - Surcharge is 10% of income-tax in case of domestic companies Note 2: - Add Education Cess - E. Cess is 2% of Income Tax plus surcharge Note 3: - Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by a mutual fund under an infrastructure debt fund scheme to a non-resident / foreign company [w.e.f. 1.6.2013] 5% Notes: Note 1: - Add Surcharge - Surcharge is 10% of income-tax and in case of domestic companies Note 2: - Add Education Cess - E. Cess is 2% of Income Tax plus surcharge Note 3: - Add Secondary and Higher Education Cess - SHE. Cess is 1% of Income Tax plus surcharge Note 4: - U/s 10(35) income in the hands of unit-holders of UTI / MF is exempt. ================================== Rates of Income Distributed by UTI / MF for the Financial year 2012-13 Section 115R Rate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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