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        F. Acts / Amendment Acts

        Section 28 - Amendment of section 115AD.

        Finance Act, 2013
        Part I
        Income-tax

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        Tax on interest: reduced withholding rate for interest under section 194LD prescribed by amendment to section 115AD. The amendment inserts a proviso into section 115AD(1)(i) prescribing that income tax on interest referred to in section 194LD shall be at 5 per cent, effective from 1 April 2014.
                        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.
                          Provisions expressly mentioned in the judgment/order text.

                              Tax on interest: reduced withholding rate for interest under section 194LD prescribed by amendment to section 115AD.

                              The amendment inserts a proviso into section 115AD(1)(i) prescribing that income tax on interest referred to in section 194LD shall be at 5 per cent, effective from 1 April 2014.


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