https://www.taxtmi.com/manuals?id=1269 No deduction of tax at source applies to income in respect of units of an Investment Fund where the income payable to the unit holder is not chargeable to tax under the Income-tax Act, 2025. Although such distributed income is ordinarily subject to TDS, the withholding obligation arises only for income chargeable to tax in the hands of the recipient. en-us Mon, 05 Oct 2015 11:35:00 +0530 Mon, 03 Aug 2026 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1269 No deduction of tax at source applies to income in respect of units of an Investment Fund where the income payable to the unit holder is not chargeable to tax under the Income-tax Act, 2025. Although such distributed income is ordinarily subject to TDS, the withholding obligation arises only for income chargeable to tax in the hands of the recipient. Manuals Income Tax Mon, 05 Oct 2015 11:35:00 +0530 https://www.taxtmi.com/manuals?id=1269