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          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.

          <h1>Deduction at source on interest to foreign institutional and qualified foreign investors applies to certain rupee bonds and government securities.</h1> Section 194LD requires the payer to deduct income tax at the rate of five per cent at the time of credit or payment of interest to Foreign Institutional Investors or Qualified Foreign Investors on interest payable in respect of investments in specified rupee denominated bonds, Government securities, and, as extended, municipal debt securities, subject to a proviso limiting eligible bond interest rates as may be specified by the Central Government and to definitions supplied by statute and relevant regulatory instruments.

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