Section 115UA(3)

(3) If in any previous year, the distributed income or any part thereof, received by a unit holder from the business trust is of the nature as referred to 2[in sub-clause ( a) of clause ( 23FC )] 3[or clause ( 23FCA )] of section 10, then, such di stributed income or part thereof shall be deemed to be income of such unit holder and shall be charged to tax as income of the previous year.