DDT is applicable on:

1. Debt Mutual Funds at a rate of 25% + surcharge and cess, 29.12%̥
2. Equity Oriented Mutual Funds at a rate of 10% + surcharge and cess, i.e. 11.648%̥
3. The DDT is paid by the AMC before paying out the dividend to the investor. So, the dividend is exempted from tax in the hands of the investor.̥
4. DDT is applicable for both dividend payout and dividend reinvestment options.̥