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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>Withholding on FII securities income: tax deducted at prescribed rates, subject to treaty relief and special fund rate.</h1> Payers must deduct tax at the time of credit or payment on income of Foreign Institutional Investors from securities under section 115AD, excluding interest covered elsewhere. If a tax treaty applies and the payee furnishes the required certificate, withholding is at the lower treaty or domestic rate. Certain specified funds attract a lower withholding rate and income exempt under the specified provision is not subject to deduction. No deduction is made on capital gains from transfer of securities under section 115AD.

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