Section 393(4); Table [For no deduction at source] - Income from units of Business Trust

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.... Condition for No Deduction 5 Income from units of a Business Trust referred to in Section 393(1) [Table: Sl. No. 4(ii)] Income of the nature referred to in Schedule V [Table: Sl. No. 3.B(b)], where the Special Purpose Vehicle (SPV) referred to therein has not exercised the option under section 200. Effect of the provision Although distributed income of a Business Tru....