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        F. Acts / Amendment Acts

        Section 83 - Amendment of section 194LD.

        Finance Act, 2020
        Chapter III
        DIRECT TAXES - Income-tax

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        Withholding on interest for specified rupee bonds, government and municipal securities capped by notified rate until July 2023. Substitution of sub-section (2) narrows withholding to interest payable on rupee denominated bonds of Indian companies and Government securities from 1 June 2013 to before 1 July 2023, and to municipal debt securities from 1 April 2020 to before 1 July 2023; proviso caps bond interest at a rate to be notified by the Central Government. An Explanation adds a definition of 'municipal debt securities' by reference to the SEBI Regulations, 2015.
                          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.

                                Withholding on interest for specified rupee bonds, government and municipal securities capped by notified rate until July 2023.

                                Substitution of sub-section (2) narrows withholding to interest payable on rupee denominated bonds of Indian companies and Government securities from 1 June 2013 to before 1 July 2023, and to municipal debt securities from 1 April 2020 to before 1 July 2023; proviso caps bond interest at a rate to be notified by the Central Government. An Explanation adds a definition of "municipal debt securities" by reference to the SEBI Regulations, 2015.


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