TDS on securitisation trust income distinguishes resident investors from non-resident investors and foreign companies under applicable table entries.

Tax deduction at source on income from investment in a securitisation trust is classified by investor status. Resident investors are covered by section 393(1), Table Sl. No. 4(iv), while non-resident investors and foreign companies are covered by section 393(2), Table Sl. No. 9; section 194LBC is identified as the earlier corresponding provision.

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