https://www.taxtmi.com/manuals?id=1242 TDS applies to interest on securities paid to residents with deduction at rates in force, subject to a financial-year aggregate threshold below which deduction is not required. Tax must be deducted at the earlier of payment or credit to the payee's account. The provision lists exemptions including certain defence and development bonds, national savings instruments, government securities, interest payable to specified insurers and public financial institutions, dematerialised listed securities, and interest to business trusts by qualifying special purpose vehicles, with specified provisos for debentures held by resident individuals or HUFs and government-notified exempt bonds. en-us Mon, 05 Oct 2015 11:05:00 +0530 Tue, 17 Jun 2025 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1242 TDS applies to interest on securities paid to residents with deduction at rates in force, subject to a financial-year aggregate threshold below which deduction is not required. Tax must be deducted at the earlier of payment or credit to the payee's account. The provision lists exemptions including certain defence and development bonds, national savings instruments, government securities, interest payable to specified insurers and public financial institutions, dematerialised listed securities, and interest to business trusts by qualifying special purpose vehicles, with specified provisos for debentures held by resident individuals or HUFs and government-notified exempt bonds. Manuals Income Tax Mon, 05 Oct 2015 11:05:00 +0530 https://www.taxtmi.com/manuals?id=1242