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[Cites 0, Cited by 0] [Section 115UB] [Entire Act]

Union of India - Subsection

Section 115UB(4) in The Income Tax Act, 1961

(4)The total income of the investment fund shall be charged to tax—
(i)at the rate or rates as specified in the Finance Act of the relevant year, where such fund is a company or a firm; or
(ii)at maximum marginal rate in any other case.