Section 25A(3) in The Unit Trust Of India Act, 1963
(3)The income allocated in any year to the unit capital relating to each of the subsequent unit schemes reduced by the interest and the amount of other expenses charged for that year to such unit capital may, having regard to the purposes of that scheme and other relevant factors,-(i)be distributed in respect of that year to the unit holders under that scheme in such manner and at such percentage of the income so reduced as the Board may determine; or(ii)be carried forward and re-invested or otherwise utilised for the benefit of the unit holders in accordance with the provisions of that scheme.
