https://www.taxtmi.com/acts?id=17948 Section 194LD requires the payer to deduct income tax at the rate of five per cent at the time of credit or payment of interest to Foreign Institutional Investors or Qualified Foreign Investors on interest payable in respect of investments in specified rupee denominated bonds, Government securities, and, as extended, municipal debt securities, subject to a proviso limiting eligible bond interest rates as may be specified by the Central Government and to definitions supplied by statute and relevant regulatory instruments. en-us Sat, 25 May 2013 15:33:24 +0530 Thu, 28 Aug 2025 16:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17948 Section 194LD requires the payer to deduct income tax at the rate of five per cent at the time of credit or payment of interest to Foreign Institutional Investors or Qualified Foreign Investors on interest payable in respect of investments in specified rupee denominated bonds, Government securities, and, as extended, municipal debt securities, subject to a proviso limiting eligible bond interest rates as may be specified by the Central Government and to definitions supplied by statute and relevant regulatory instruments. Act-Rules Income Tax Sat, 25 May 2013 15:33:24 +0530 https://www.taxtmi.com/acts?id=17948