https://www.taxtmi.com/acts?id=4043 Income in respect of units under section 115AB and long term capital gains on transfer of such units payable to an Offshore Fund are subject to deduction at source. The person responsible for payment must deduct tax at the time of credit to the payee's account or at the time of payment by any mode, whichever is earlier, with specified withholding rates that vary by category of income and by the timing of the transfer. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 15 Jul 2025 12:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4043 Income in respect of units under section 115AB and long term capital gains on transfer of such units payable to an Offshore Fund are subject to deduction at source. The person responsible for payment must deduct tax at the time of credit to the payee's account or at the time of payment by any mode, whichever is earlier, with specified withholding rates that vary by category of income and by the timing of the transfer. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4043