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          Municipal debt securities defined for section 194LD under SEBI regulations determine scope of withholding on interest payments. Municipal debt securities are defined for purposes of section 194LD of the Income-tax Act, 1961 by reference to the meaning assigned in clause (m) of sub-regulation (1) of regulation 2 of the SEBI (Issue and Listing of Municipal Debt Securities) Regulations, 2015, making the tax withholding scope dependent on that regulatory definition.
                            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.

                                  Municipal debt securities defined for section 194LD under SEBI regulations determine scope of withholding on interest payments.

                                  Municipal debt securities are defined for purposes of section 194LD of the Income-tax Act, 1961 by reference to the meaning assigned in clause (m) of sub-regulation (1) of regulation 2 of the SEBI (Issue and Listing of Municipal Debt Securities) Regulations, 2015, making the tax withholding scope dependent on that regulatory definition.


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