Tds u/s194LBB

According to section 115UB of Income Tax Act,
 a person, being a unit holder of an investment fund, out of investments made in the investment fund, shall be chargeable to income-tax in the same manner as if it were the income accruing or arising to, or received by, such person had the investments made by the investment fund been made directly by him.

Any person who gives an income (as referred u/s 115UB) to a unit holder in respect of units held in an investment trust has to deduct tax under this section.

Disclosure will be like any other income with TDS deduction. TDS will be in a way of tax payments .