FM now has introduced the new section charging mutual fund income to tax in the hands of the investor by abolishing the concept of Dividend Distribution Tax (DDT).
source https://www.caclubindia.com/articles/section-194-k-tds-mutual-fund-income-44837.asp
source https://www.caclubindia.com/articles/section-194-k-tds-mutual-fund-income-44837.asp
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