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of <h1>Payers must deduct TDS at source on specified investment fund income under section 115UB; 10% for residents</h1> Where income (other than that proportion akin to clause (23FBB) of section 10) is payable to a unit holder of a specified investment fund, the payer must deduct tax at source when the income is credited or paid, whichever is earlier. Deduction is at 10% for resident payees and at the applicable rates for non-residents or foreign companies, except where such income is not chargeable to tax. 'Unit' is as defined for section 115UB and credits to suspense or similar accounts are treated as credit to the payee.
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