Section 393(4); Table [For No Deduction at Source]-Units of Business trust

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....rovision Condition for No Deduction 13 Income from units of a Business Trust referred to in Section 393(2) [Table: Sl. No. 6] Income of the nature referred to in Schedule V [Table: Sl. No. 3.(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....