Tax on distributed income: higher levy for individual and HUF holders; additional tax on infrastructure debt fund distributions to non residents. Amendment raises the additional income tax rate on distributions by a fund (other than money market or liquid funds) to individuals and Hindu undivided families, introduces an additional tax on distributions by mutual funds under an infrastructure debt fund scheme to non residents (other than companies) and foreign companies, and substitutes the Explanation to define 'administrator', 'specified company' and 'infrastructure debt fund scheme' by reference to other statutory provisions; effective from 1st June, 2013.