3 Companies a, b, c make a private pool  through Alternate investment fund category II ,   the fund  made investment of 30 cr in NCD at cupon rate 8 percent and premium of 20 percent on redemption.  The NCD were redeemed by fund in aug 24  and distributed the premium and interest to unit holders. 

Whether sev 50AA  is applicable and 115UB , in the hand of unit holder what should the correct head of income of premium  capital gain/PGBP /OS