Tax treatment of income from units of InvIT (infrastructure investment trust) for retail investor?

Capital gains realised on the transfer of units of unlisted private InvITs shall be taxable at the rate of 10% (plus applicable surcharge and cess) in hands of a non-resident unitholder and 20% (plus applicable surcharge and cess) for resident unit holder, provided the units have been held for more than 36 months. The short term capital gains (where units have been held for less than or equal to 36 months) will be taxed at the rate of 30% (plus applicable surcharge and cess) for residents and 40% (plus applicable surcharge and cess) for non-resident corporates. Non-resident unitholders may claim the beneficial provision available under the applicable double tax avoidance agreement (“DTAA”), if any.  Long term capital gains arising from market sale of listed units, both in the hands of residents and non-residents, are taxed at the rate of 10% (plus applicable surcharge and cess) on gains exceeding ` 0.1 million while short-term capital gains will be taxed at the rate of 15% (plus applicable surcharge and cess).

Thanks and how does the quarterly income payout get taxed? As dividend or interest?