https://www.taxtmi.com/circulars?id=5071 Deduction of tax at source under section 193 is required on interest on securities for 1993-94 at rates in Part II of the First Schedule to the Finance Act, 1993, payable at credit or payment, with credit to suspense accounts treated as payee credit. The circular identifies resident/non-resident and company/domestic company rate categories, applicable surcharges, specified exemptions (including Form 15F declarations and section 197 certificates), and prescribes compliance obligations: payment timelines, Form 16A issuance, TAN quoting, annual Form 25 returns, rounding rules, and penalties, interest and criminal sanctions for non-compliance. en-us Thu, 26 Aug 1993 00:00:00 +0530 Sat, 09 Aug 2008 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5071 Deduction of tax at source under section 193 is required on interest on securities for 1993-94 at rates in Part II of the First Schedule to the Finance Act, 1993, payable at credit or payment, with credit to suspense accounts treated as payee credit. The circular identifies resident/non-resident and company/domestic company rate categories, applicable surcharges, specified exemptions (including Form 15F declarations and section 197 certificates), and prescribes compliance obligations: payment timelines, Form 16A issuance, TAN quoting, annual Form 25 returns, rounding rules, and penalties, interest and criminal sanctions for non-compliance. Circulars Income Tax Thu, 26 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5071