Non-resident TDS rates set out for interest, trust distributions, securities income, and other chargeable payments under detailed withholding rules. Rate of tax deduction at source is prescribed for a wide range of payments made to non-residents, with deduction generally required at the earlier of credit or payment and subject to the stated statutory exceptions. The chart covers income of sportsmen, entertainers, interest on specified foreign currency borrowings and infrastructure-related bonds, distributed income of business trusts, income from investment funds and securitisation trusts, income from mutual fund and unit-based investments, offshore fund income, bonds and Global Depository Receipts, securities-related income, and any other interest or sum chargeable to tax not falling under salaries. Rates vary according to the nature of income, the status of the payee, and the character of the payer.