https://www.taxtmi.com/manuals?id=2597 Income received by a unit holder from a business trust is taxed as Income from Other Sources as a specified sum computed by the formula A-B-C, with nil deemed where B and C exceed A. A is the aggregate distribution in respect of the unit, excluding specified interest, dividends, and amounts already taxed at trust level; B is the original issue price of the unit; and C is the amount already taxed under the clause in earlier years. en-us Fri, 07 Apr 2023 17:29:00 +0530 Wed, 13 May 2026 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2597 Income received by a unit holder from a business trust is taxed as Income from Other Sources as a specified sum computed by the formula A-B-C, with nil deemed where B and C exceed A. A is the aggregate distribution in respect of the unit, excluding specified interest, dividends, and amounts already taxed at trust level; B is the original issue price of the unit; and C is the amount already taxed under the clause in earlier years. Manuals Income Tax Fri, 07 Apr 2023 17:29:00 +0530 https://www.taxtmi.com/manuals?id=2597