Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Deduction at source on interest from infrastructure debt funds required for non-resident payees upon credit or payment. Persons making interest payments on behalf of an infrastructure debt fund must deduct income-tax at the rate of five per cent when interest is credited to ... Summary
Deduction at source on interest from infrastructure debt funds required for non-resident payees upon credit or payment.
Persons making interest payments on behalf of an infrastructure debt fund must deduct income-tax at the rate of five per cent when interest is credited to the payee's account or at the time of payment, whichever is earlier, in respect of interest payable to non-resident payees (other than resident companies) and to foreign companies.
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