(35)any income by way of,—(a)income received in respect of the units of a Mutual Fund specified under clause (23D); or(b)income received in respect of units from the Administrator of the specified undertaking; or(c)income received in respect of units from the specified company:Provided that this clause shall not apply to any income arising from transfer of units of the Administrator of the specified undertaking or of the specified company or of a mutual fund, as the case may be:[Provided further that nothing contained in this clause shall apply to any income in respect of units received on or after the 1st day of April, 2020.]Explanation.—For the purposes of this clause,—(a)"Administrator" means the Administrator as referred to in clause (a) of section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002);(b)"specified company" means a company as referred to in clause (h) of section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002);
