Just a moment...

⚠✕
❮ Top
☎ Help
AI OCR ✕

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now →
☰
×

By creating an account you can:

Logo TaxTMI
>
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Manuals - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----❯
    Topics: ?
    Topics / Manual Categories
    ---- All Topics----❯
    • ---- All Topics----
    Sort By: ?
    In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
    RelevanceDefaultTopic
    Showing Records
    collapse
    Scroll To Chapter:
    ---- All Chapters ----❯
        No Records Found
        ❮
        ❯
        ❯❯
        MaximizeMaximizeMaximize
        0 / 200
        Expand Note
        Add to Folder

        No Folders have been created

          +

          Are you sure you want to delete "My most important" ?

          NOTE:

          Open Link
          Manuals
          Showing Results for :
          Reset Filters
          Results Found:
          AI TextQuick Glance by AIHeadnote
          Show All SummariesHide All Summaries
          No Records Found

          Manuals

          Back

          All Manuals

          Showing Results for :
          Reset Filters
          Showing
          Records
          ExpandCollapse
          No Records Found

          Manuals

          Back

          All Manuals

          Showing Results for : Reset Filters
          Case ID :
          Income Tax

          Section 194LD - Income by way of interest on certain bonds and government securities

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

          📋
          Contents
          Note

          Note

          -

          Bookmark

          print

          Print

          Print Options

          Login to TaxTMI
          Verification Pending

          The Email Id has not been verified. Click on the link we have sent on

          Didn't receive the mail? Resend Mail

          Don't have an account? Register Here

          TDS on interest for FIIs and QFIs in specified bonds, government and municipal securities must be deducted at credit. Deduction of tax at source applies where a payer pays interest to a Foreign Institutional Investor or Qualified Foreign Investor on rupee denominated bonds of an Indian company, Government securities (for interest credited or paid on or after 1-6-2013 and before 1-7-2023), and on municipal debt securities (for interest credited or paid on or after 1-4-2020 and before 1-7-2023); tax is to be deducted at the time of credit or payment, and the bond interest rate is subject to a notified ceiling.
                          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.

                                TDS on interest for FIIs and QFIs in specified bonds, government and municipal securities must be deducted at credit.

                                Deduction of tax at source applies where a payer pays interest to a Foreign Institutional Investor or Qualified Foreign Investor on rupee denominated bonds of an Indian company, Government securities (for interest credited or paid on or after 1-6-2013 and before 1-7-2023), and on municipal debt securities (for interest credited or paid on or after 1-4-2020 and before 1-7-2023); tax is to be deducted at the time of credit or payment, and the bond interest rate is subject to a notified ceiling.


                                Full Summary is available for active users!
                                Note: It is a system-generated summary and is for quick reference only.
                                You may also like:

                                  Topics

                                  ActsIncome Tax
                                  No Records Found
                                  Next ➔