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        Case ID :
        Income Tax

        The Central Government issued Notification No. 67/2025 under...

        IFSC units exempted from tax deduction at source under sections 197A and 80LA from July 2025

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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.
                                The Central Government issued Notification No. 67/2025 under sections 197A and 80LA of the Income Tax Act 1961, exempting specified IFSC units from tax deduction at source on various payments. The exemption applies to seven categories of IFSC entities including BATF service providers, broker-dealers, finance companies, fund management entities, recognised clearing corporations, depositories, and stock exchanges for specific payment types under sections 194A, 194C, 194H, 194I, and 194J. Payees must furnish Form No. 1 declaration for ten consecutive assessment years claiming section 80LA deduction. The notification becomes effective July 1, 2025, promoting IFSC operations through TDS relief.
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