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    <title>Amendment of section 115R</title>
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    <description>Amendment raises the tax on income distributed by the Unit Trust of India and mutual funds to twenty per cent. and requires the payor and the distributing entity to furnish, by 15 September each year, a prescribed verified statement to the income-tax authority detailing amounts distributed to unit holders during the previous year, tax paid thereon and other prescribed particulars.</description>
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      <description>Amendment raises the tax on income distributed by the Unit Trust of India and mutual funds to twenty per cent. and requires the payor and the distributing entity to furnish, by 15 September each year, a prescribed verified statement to the income-tax authority detailing amounts distributed to unit holders during the previous year, tax paid thereon and other prescribed particulars.</description>
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