Withholding on securitisation trust investment income applies to non-resident investors at rates in force upon credit or payment. Tax deduction at source applies to income from an investment in a securitisation trust where the recipient is a non-resident investor other than a company ... Summary
Withholding on securitisation trust investment income applies to non-resident investors at rates in force upon credit or payment.
Tax deduction at source applies to income from an investment in a securitisation trust where the recipient is a non-resident investor other than a company or a foreign company. The securitisation trust making payment or credit must deduct tax at the rates in force. No monetary threshold applies, and withholding is required at the earlier of credit of income or payment.
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