Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 10(23FBB)] [Section 10] [Entire Act] Union of India - Subsection Section 10(23FBB)(b) in The Income Tax Act, 1961 (b)"unit" means beneficial interest of an investor in the fund and shall include shares or partnership interests;]