Bonus units of liquid mutual fund is dividend or income

Hello experts,

I have some units of a liquid mutual fund (debt fund with growth option) in India.

Some days before Mar 31 of this year, it allotted some bonus units for free.

1)How do I treat the free units from a taxation point of view?

2)Should I treat the bonus units as dividend? Or should it be treated as regular income?

In the former case, AMC must have paid DDT on it already whereas in the latter case, it should be added be to the income?

Is my understanding correct?

Thank you.