No deduction of tax on any income of an investment fund (other than the income chargeable under the head “Profits and gains of business or profession") received by any Investment fund.

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....n No. 51/2015 Dated:- 24-6-2015 Income Tax Act, 1961<br>Income Tax<br>Section 197A<br>Inc.Tax Act 1961<br>[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION ....

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....said Act shall be made on the payments of the nature specified in clause (23FBA) of section 10 of the said Act received by any investment fund as defined in clause (a) of the Explanation 1 of section ....