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of <h1>Tax Exemption Granted to Securitization Trusts Under Section 10(23DA), Removing Withholding Tax Obligations for Specified Payments</h1> A government notification exempts securitization trusts from tax deduction at source (TDS) for payments specified under section 10(23DA) of the Income Tax Act. The Central Board of Direct Taxes issued this notification, which becomes effective from the date of official gazette publication, eliminating TDS obligations for qualifying securitization trust transactions.
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