Section 115-UB Tax on income of investment fund and its unit holders

Pranjul Mittal , Last updated: 01 July 2016  
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Introduction Its Applicability: Section 115-UB of Income Tax Act, 1961 shall be inserted by the Finance Act, 2015, and is applicable w.e.f. 01-04-2016. Extract of Budget Speech (15-16): I propose to undertake a series of steps in this direction to attract capital, both domestic and foreign

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Pranjul Mittal
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Category Income Tax   Report

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