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 )
Tax Deduction at Source on income from bonds or GDRs: rates vary for interest, dividends and long-term gains; timing mandated. Section 196C requires the person responsible for making payments to a non-resident to deduct tax at source at the time of credit or payment on income by ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Tax Deduction at Source on income from bonds or GDRs: rates vary for interest, dividends and long-term gains; timing mandated.
Section 196C requires the person responsible for making payments to a non-resident to deduct tax at source at the time of credit or payment on income by way of interest or dividends and on long-term capital gains arising from transfer of bonds or Global Depository Receipts, with distinct withholding rates for interest/dividends and for long-term capital gains and an updated rate structure applicable to transfers occurring on or after the amendment date.
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