Rates of Income Distributed by UTI / MF - Section 115R

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....come distributed by a money market mutual fund or 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 s....

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..../ 75   - to any other person 30% 30 / 70 Income distributed by a mutual fund under an infrastructure debt fund scheme to a non-resident / foreign company [w.e.f. 1.6.2013] 5%  5 / 95 Notes: Note 1: - Add Surcharge - Surcharge is 12% of income-tax 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 2014-15....

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....ear 2013-14 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 fund     -  to any person being an individual or a Hindu undivided family [upto 31.5.2013] 12.5%   -  to any person b....