Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Deduction at Source under Section 393: rates, thresholds, exemptions and special provisions for residents, non-residents and e-commerce</h1> Section 393 prescribes comprehensive tax deduction at source obligations for payments to residents, non-residents and any person, specifying payer categories, rates and monetary thresholds for each type of income (commission, rent, sale of immovable property, capital market income, interest, contractual and professional payments, dividends, insurance proceeds, e-commerce receipts and virtual digital asset transfers). It sets time of deduction, special higher or lower rates for non-residents, precedence rules (e-commerce and certain VDA rules), specified no-deduction exceptions, a procedure for furnishing declarations to avoid deduction, and special reporting and aggregation rules for threshold computation and deemed credits.
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