Section 25A(2) in The Unit Trust Of India Act, 1963
(2)The income allocated in any year to the unit capital relating to the first unit scheme reduced by the interest and the amount of other expenses charged for that year to such unit capital may, but not less than ninety per cent. of such income so reduced, shall, be distributed in respect of that year to the unit holders under that unit scheme:[Provided that in relation to any year in which the Trust has declared a dividend of not less than ten per cent. on the unit capital the requirement as to distribution of not less than ninety per cent. of such income in such year as so reduced shall not apply.] [Added by Act 63 of 1985, Section 10 (w.e.f. 23-4-1986). 160A]
