No TDS under the Chapter XVII of the income-tax Act, 1961 on the payments of the nature specified in clause (23DA) of section 10 of the said Act received by any securitisation trust as defined in clause (d) of the Explanation to section 115TCA - 46/2016 - Income Tax Act, 1961
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No TDS on payments to securitisation trusts under clause (23DA) of section 10; deduction under Chapter XVII barred. The Central Government notifies that no deduction of tax at source under Chapter XVII shall be made on receipts specified in clause (23DA) of section 10 when received by a securitisation trust as defined in the Explanation to section 115TCA, effective from publication in the Official Gazette.
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.
No TDS on payments to securitisation trusts under clause (23DA) of section 10; deduction under Chapter XVII barred.
The Central Government notifies that no deduction of tax at source under Chapter XVII shall be made on receipts specified in clause (23DA) of section 10 when received by a securitisation trust as defined in the Explanation to section 115TCA, effective from publication in the Official Gazette.
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