> Is the gene coding for the transcriptional factor always present next to (or close to) the transcription unit?
Not necessarily. You can find several counter-examples. Even for prokaryotes this is not necessarily true. The genes regulated by a common factor are called regulons and though the target genes need not be proximal to the regulator, it has been observed for _E. coli_ and _B. subtilis_ that operons within a regulon are clustered in the genome (Zhang et al, 2012). In the same study, the authors note that small regulons have the regulator proximal to them (See the figure below).
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