Section - 10(23FD) (of Income Tax Act, 1961), Income-tax Act.
Section - 10(23FD) (of Income Tax Act, 1961), Income-tax Act.
Incomes not included in total income.
Any distributed income, referred to in section 115UA (of Income Tax Act, 1961), received by a unit holder from the business trust, not being that proportion of the income which is of the same nature as the income referred to 31[in sub-clause (a) of clause (23FC)] or clause (23FCA);
Following clause (23FE) shall be inserted after clause (23FD) of section 10 (of Income Tax Act, 1961) by the Finance Act, 2020, w.e.f. 1-4-2021 :
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