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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Income distributed by mutual funds now attracts differentiated tax rates based on fund type and recipient class.</h1> Amendment to section 115R substitutes sub section (2) clauses to prescribe percentage rates on income distributed by funds: one rate for income distributed by a money market mutual fund or liquid fund; a lower rate when income is distributed by other funds to an individual or Hindu undivided family; and a separate rate for income distributed by other funds to any other person, thereby linking applicable percentage rates to fund type and recipient class.

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