https://www.taxtmi.com/circulars?id=5043 The provisions for deduction of tax at source from interest on bank time deposits became effective on 1 October 1991; only interest paid or credited after that date is liable for deduction at the specified rate, while interest paid or credited between 1 April 1991 and 30 September 1991 is aggregated for the financial year solely to determine whether the aggregate exceeds the threshold that triggers withholding on later payments. en-us Wed, 12 Feb 1992 00:00:00 +0530 Fri, 08 Aug 2008 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5043 The provisions for deduction of tax at source from interest on bank time deposits became effective on 1 October 1991; only interest paid or credited after that date is liable for deduction at the specified rate, while interest paid or credited between 1 April 1991 and 30 September 1991 is aggregated for the financial year solely to determine whether the aggregate exceeds the threshold that triggers withholding on later payments. Circulars Income Tax Wed, 12 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5043