What is divident distribution tax for liquid fund and ultra short term fund?

following article claims that it is different for both cases.

http://articles.economictimes.indiatimes.com/2009-03-09/news/27644816_1_liquid-funds-money-market-instruments-reasonable-returns

The article claims that in terms of tax implications, there is a dividend distribution tax of 28.33% on liquid funds, whereas 14.16% is levied on liquid plus funds (in case of individual investors).