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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.

            <h1>TDS on business trust distributions: withholding required on unit-holder receipts with specified timing and residency-based rates.</h1> Section 194LBA mandates withholding when a business trust distributes income that is interest or dividend from a special purpose vehicle or rental income of a REIT; withholding is at credit or payment, with residency based rates for residents and non residents, specific higher rates for foreign companies, exclusion where the SPV has not exercised a specified option, and higher withholding consequences when a recipient does not furnish PAN.

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