Business trust TDS provisions correspond under the revised framework for assessing TDS implications of covered transactions.

Tax deduction at source provisions governing business-trust transactions are cross-referenced between the Income-tax Act, 1961 and the Income Tax Act, 2025. Section 194LBA under the 1961 Act corresponds to section 393(1), Table Sl. No. 4(ii), and section 393(2), Table Sl. Nos. 6 and 7, under the revised framework for assessing TDS implications of covered transactions.

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