Amendment of section 115UA.

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..... x Act relating to tax on income of unit holder and business trust. The said section enables pass through of the income of certain nature from business trust to its unit holders. Subsection (3) of the said section provides that if in any previous year, the distributed income or any part thereof, received by a unit holder from the business trust is of the nature as referred to in sub-clause (a) o .....

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