Income of Investment Fund and Unit holders [Sections 10(23FBA) & 10(23FBB] and Income of business trusts [Sections 10(23FC), 10(23FCA) & 10(23FD)] :
Exemption provisions relating to investment fund and its unit holders and exemption provisions relating to business trust and its unit holders are discussed in Chapter 13 “Assessment of Various Entities”.
- William F. Buckley, Jr.
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