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of <h1>Tax Calculation for Open-Ended Equity Funds Caps Income at 10% for Unit Trust and Mutual Fund Investments Until 2003</h1> This statutory provision addresses taxation of income from open-ended equity oriented funds of the Unit Trust of India or Mutual Funds. It establishes a specific tax calculation method where income from such units is taxed at 10% separately, with the remaining total income taxed at standard rates. The provision was applicable only until March 31, 2003, and includes definitions for key terms like Mutual Fund and open-ended equity oriented fund.
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