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        Income Tax

        Corrigendum to Circular No. 368*

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        Deduction of tax at source on interest from tax-free securities: specified withholding rate and surcharge under Sections 193 and 197 The corrigendum to the Board's circular amends the draft item to prescribe the withholding treatment for interest payable on tax-free government securities, specifying the applicable withholding rate and an associated surcharge to be applied by tax deductors on such interest receipts.
                          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.

                                Deduction of tax at source on interest from tax-free securities: specified withholding rate and surcharge under Sections 193 and 197

                                The corrigendum to the Board's circular amends the draft item to prescribe the withholding treatment for interest payable on tax-free government securities, specifying the applicable withholding rate and an associated surcharge to be applied by tax deductors on such interest receipts.


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