https://www.taxtmi.com/manuals?id=1269 Income in respect of units of an Investment Fund is excluded from tax deduction at source where it is not chargeable to tax under the Income-tax Act, 2025. Tax deduction at source is required only where the income payable to the recipient is chargeable to tax. Investment Fund distributions that are not taxable in the recipient's hands do not attract a deduction obligation. en-us Mon, 05 Oct 2015 11:35:00 +0530 Sat, 29 Aug 2026 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1269 Income in respect of units of an Investment Fund is excluded from tax deduction at source where it is not chargeable to tax under the Income-tax Act, 2025. Tax deduction at source is required only where the income payable to the recipient is chargeable to tax. Investment Fund distributions that are not taxable in the recipient's hands do not attract a deduction obligation. Manuals Income Tax Mon, 05 Oct 2015 11:35:00 +0530 https://www.taxtmi.com/manuals?id=1269