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Section 393(4); Table [For no deduction at source] - Income from units of Business Trust

Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

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Business Trust unit income receives no tax deduction where prescribed income conditions apply and the SPV option remains unexercised.
Non-deduction of tax at source applies to specified income from units of a Business Trust otherwise within the TDS framework for distributed income. The ... Summary

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