Insertion of new section 194LBA - Certain income from units of a business trust

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Full Text of the Document

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....n income from units of a business trust      "194LBA. (1) Where any distributed income referred to in section 115UA, being of the nature referred to in clause (23FC) of section 10, is payable by a business trust to its unit holder being a resident, the person responsible for making the payment shall at the time of credit of such payment to the account of the payee or at the ....