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
• 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
49.92
• Income distribution to any person by equity oriented fund
11.1111
12.9422
• Income distribution by a mutual fund under an infrastructure debt fund scheme to a non-resident / foreign company
5.26
6.1305