Dividends And Interest On Units


As per section 10(34)/ (35), the following income is not chargeable to tax - 28

A.  Any income by way of dividend referred to in section 115-O [i.e., dividend, not being covered by section 2(22) (e), from a domestic company]

B.  Any  income in respect of units of mutual fund.

C.  Income from units received by a unit holder of UTI [i.e., from the administrator of the specified undertaking as defined in Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002]

D.  Income in respect of units from the specified company.



Cnergyis Infotech India Pvt Ltd

205, Linkway Estate,
Near Chincholi Fire Station / Mindspace,
Above ICICI Bank, Link Road, Malad (West)
Mumbai 400 064, Maharastra India
Phone - 1800 233 6504
email: support@filemyreturns.com