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[Cites 0, Cited by 0] [Section 23] [Entire Act]

Union of India - Subsection

Section 23(a) in The Unit Trust Of India Act, 1963

(a)the income arising out of the capital referred to in sub-section (1) of section 22, (b) any gifts, grants, donations or benefactions treated as the income of that scheme under section 20B, and