(23FD)any distributed income, referred to in section 115UA, received by a unit holder from the business trust, not being that proportion of the income which is of the same nature as the income referred to in clause (23FC);';(c)in clause (38),-(i)after the words "unit of an equity oriented fund", the words "or a unit of a business trust" shall be inserted;(ii)after the proviso but before the Explanation, the following proviso shall be inserted, namely:-"Provided further that the provisions of this clause shall not apply in respect of any income arising from transfer of units of a business trust which were acquired in consideration of a transfer referred to in clause (xvii) of section 47."
