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March 5, 2018
Published by
Law@HostBooks
at
March 5, 2018
Categories
CHAPTER XIIFA - SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
Income-tax Act 1961
Section – 115UA : Tax on income of unit holder and business trust
115UA. (1) Notwithstanding anything contained in any other provi- sions of this Act, any income distributed by a business trust to its unit holders shall be deemed to be of
[…]
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