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of <h1>Tax Deduction Rules for Securitization Trust Investors Under Section 194LBC: Rates Vary by Investor Type</h1> Section 194LBC governs tax deduction on income payable to investors in securitization trusts. Effective from June 1, 2016, the person making payments must deduct tax at the time of crediting income or payment. For residents until March 31, 2025, TDS rates are 25% for individuals/HUFs and 30% for others. From April 1, 2025, a uniform 10% applies to all residents. For non-residents, rates are 35% for foreign companies and 30% for others (plus applicable surcharge and cess). If PAN is not furnished, tax is deducted at 20% or the applicable rate, whichever is higher.
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