https://www.taxtmi.com/acts?id=17806 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. en-us Tue, 14 May 2013 14:46:33 +0530 Tue, 18 Nov 2025 11:48:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17806 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. Act-Rules F. Acts / Amendment Acts Tue, 14 May 2013 14:46:33 +0530 https://www.taxtmi.com/acts?id=17806