Tax on mutual fund distributions: infrastructure debt fund payouts to non-residents attract additional tax and higher distribution tax. Amendment to section 115R(2) raises the distribution tax rate and adds a proviso obliging mutual funds to pay an additional income-tax on distributions made under an infrastructure debt fund scheme to non-residents (other than companies) and to foreign companies; the Explanation is replaced to define 'administrator', 'specified company' and to align 'infrastructure debt fund scheme' with the regulatory definition in regulation 49L.