Capital market income withholding imposes uniform deduction rules across mutual funds, trusts, and taxable investment fund distributions.

Withholding obligations for resident capital-market income apply to mutual fund and specified-unit income, business trust distributions, investment fund income, and securitisation trust income. TDS is deducted at 10% in each category. Mutual fund and specified-unit income is subject to deduction only where income exceeds Rs. 10,000. Business trust distributions and securitisation trust income have no threshold. Investment fund income is subject to TDS only to the taxable extent, with the exempt proportion excluded.

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