Cutoff for tax treatment of distributed income narrows scope to distributions made before the statutory cutoff, limiting coverage. Amendment to section 115R limits the provision's applicability by substituting in sub sections (1) and (2) language restricting 'any amount of income distributed' to amounts distributed on or before 31 March 2002, with parallel substitutions applying to distributions by the Unit Trust of India and by Mutual Funds.
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Provisions expressly mentioned in the judgment/order text.
Cutoff for tax treatment of distributed income narrows scope to distributions made before the statutory cutoff, limiting coverage.
Amendment to section 115R limits the provision's applicability by substituting in sub sections (1) and (2) language restricting "any amount of income distributed" to amounts distributed on or before 31 March 2002, with parallel substitutions applying to distributions by the Unit Trust of India and by Mutual Funds.
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