(23FBB)any income referred to in section 115UB, accruing or arising to, or received by, a unit holder of an investment fund, being that proportion of income which is of the same nature as income chargeable under the head "Profits and gains of business or profession".Explanation.—For the purposes of clauses (23FBA) and (23FBB), the expression "investment fund" shall have the meaning assigned to it in clause (a) of the Explanation 1 to section 115UB;[(23FBC) any income accruing or arising to, or received by, a unit holder from a specified fund or on transfer of units in a specified fund.Explanation.—For the purposes of this clause, the expressions—(a)"specified fund" shall have the same meaning as assigned to it in clause (c) of the Explanation to clause (4D);(b)"unit" means beneficial interest of an investor in the fund and shall include shares or partnership interests;]
