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Tax on Income distributed by UTI / Mutual Fund under section 115R during A.Y. 2019-20

Distribution  Tax (as  a % of amount distributed)

Surcharge ( as a % of distribution tax),

HEC ( as a % of distribution tax and surcharge)

Total (as a % of amount distributed)

Any income distributed by the Administrator of the specified undertaking to unit-holder

Nil

Nil

Nil

Nil

• Income distribution by money market mutual fund or a liquid fund or any other fund (not being equity oriented fund)

 

 

 

 

 

 

 

 

- Unit-holder is individual / HUF

33.33

12

4

38.8267

- Unit-holder is any other person

42.8572

12

4

49.92

• Income distribution to any person by equity oriented fund

11.1111

12

4

12.9422

• Income distribution by a mutual fund under an infrastructure debt fund scheme to a non-resident / foreign company

5.26

12

4

6.1305

 

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Tax Rates applicable under Sections 115-O and 115QA during A.Y. 2019-20
Tax Rates for Tax Collection at Source ( TCS) U/s 206C during the A.Y. 2019-20
Tax Rates for Tax Deduction at Source (TDS) during the A.Y. 2019-20
Tax on Income distributed by UTI / Mutual Fund under section 115R during A.Y. 2019-20
Tax Holiday - FREE TRADE ZONE (FTZ)[ Section 10A]
Tax Holiday : SPECIAL ECONOMIC ZONE [ SECTION 10AA]
Tax Holiday : 100% EXPORT ORIENTED UNDERTAKINS( 100% E.O.U.) [Section-10B]
Tax Holiday : INCOME FROM EXPORT OF ARTISTIC HANDMADE Wooden Articles[Section-10BA]
Tax Holiday- Deduction (Sections 80-IA)
Tax Holiday- Deduction (Sections -80-IAB)
Tax Holiday- Deduction (Sections - 80IB )
Tax Holiday- Deduction (Sections - 80IC)
FREE TRADE ZONE (FTZ)[ Section 10A] : Tax Holiday (Sections 10A, 10AA, 10B & 10BA)
SPECIAL ECONOMIC ZONE [ SECTION 10AA] : Tax Holiday (Sections 10A, 10AA, 10B & 10BA)
100% EXPORT ORIENTED UNDERTAKINS( 100% E.O.U.) : Tax Holiday (Sections 10A, 10AA, 10B & 10BA)
INCOME FROM EXPORT OF ARTISTIC HANDMADE : Tax Holiday (Sections 10A, 10AA, 10B & 10BA)
Taxation Systems in India

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