TDS applicability on exchange-traded securities excluded where trades are cleared and settled by recognised clearing corporations. The TDS provision under Section 194Q does not apply to transactions in securities or commodities traded on recognised stock exchanges or cleared and settled by a recognised clearing corporation, including those located in an International Financial Services Centre (IFSC).
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 applicability on exchange-traded securities excluded where trades are cleared and settled by recognised clearing corporations.
The TDS provision under Section 194Q does not apply to transactions in securities or commodities traded on recognised stock exchanges or cleared and settled by a recognised clearing corporation, including those located in an International Financial Services Centre (IFSC).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.