TaxTMI 
TaxTMI 
Rates of Income Distributed by UTI / MF - Section 115R
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.... a liquid fund - to any person being an individual or a Hindu undivided family 25% 25 / 75 - to any other person 30% 30 / 70 Income distributed to any other person by equity orientation fund 10% 10 / 90 Income distributed by a mutual fund under an infrastructure debt fund scheme to a non-resident / foreign company 5% 5 / 95 Notes: Note 1: - Add Surcharge - Surcharge is 12% of income-tax in case of domestic companies Note 2: - Add Health and Education Cess - 4% of Income Tax Note 3: - U/s 10(35) income in the hands of unit-holders of UTI / MF is exempt. This section does not apply to Administrator of specified undertaking. The person responsible for making payment of the income distributed by UTI/MF and the UTI/MF shall b....
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....ndary and Higher Education Cess - SHE. Cess is 1% of Income Tax plus surcharge Note 4: - U/s 10(35) income in the hands of unit-holders of UTI / MF is exempt. ================================== Rates of Income Distributed by UTI / MF for the Financial year 2014-15 Section 115R Rate Income distributed by the Administrator of the specified undertaking, to the unit holders; or to a unit holder of equity oriented funds in respect of any distribution made from such funds Nil Income distributed by a money market mutual fund or a liquid fund - to any person being an individual or a Hindu undivided family 25% - to any other person 30% Income distributed to any other person by a fund other than a money market mutual fund or a liquid fun....
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....stributed by a mutual fund under an infrastructure debt fund scheme to a non-resident / foreign company [w.e.f. 1.6.2013] 5% Notes: Note 1: - Add Surcharge - Surcharge is 10% of income-tax and in case of domestic companies Note 2: - Add Education Cess - E. Cess is 2% of Income Tax plus surcharge Note 3: - Add Secondary and Higher Education Cess - SHE. Cess is 1% of Income Tax plus surcharge Note 4: - U/s 10(35) income in the hands of unit-holders of UTI / MF is exempt. ================================== Rates of Income Distributed by UTI / MF for the Financial year 2012-13 Section 115R Rate Income distributed by the Administrator of the specified undertaking, to the unit holders; or to a unit holder of equity oriented funds in r....