https://www.taxtmi.com/manuals?id=1244 Section 393(1), Table, serial number 4 prescribes 10% TDS on resident income from mutual fund and specified units, business trusts, investment funds, and securitisation trusts. Mutual fund and specified-unit income is subject to deduction only when it exceeds Rs.10,000. Business-trust distributed income, taxable investment-fund income, and securitisation-trust income have no threshold. For investment funds, the income proportion exempt under Schedule V is excluded, so TDS applies only to the taxable portion. en-us Mon, 05 Oct 2015 11:06:00 +0530 Mon, 03 Aug 2026 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1244 Section 393(1), Table, serial number 4 prescribes 10% TDS on resident income from mutual fund and specified units, business trusts, investment funds, and securitisation trusts. Mutual fund and specified-unit income is subject to deduction only when it exceeds Rs.10,000. Business-trust distributed income, taxable investment-fund income, and securitisation-trust income have no threshold. For investment funds, the income proportion exempt under Schedule V is excluded, so TDS applies only to the taxable portion. Manuals Income Tax Mon, 05 Oct 2015 11:06:00 +0530 https://www.taxtmi.com/manuals?id=1244