Which head of income is 194LBA?


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Income covered under Section 194LBA from units of a Business Trust is generally taxable in the hands of the unit holder under the head 'Income from Other Sources', subject to the nature of the income distributed.

(Querist)
20 June 2025 Section 194LBA – Certain Income from units of Business Trust. Which head of income is to be admitted 194LBA?

20 June 2025 It is generally taxable under the head "Income from Other Sources" for the unit holder.

27 September 2025 Good luck..


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