https://www.taxtmi.com/manuals?id=1245 Tax deduction at source on interest is imposed at Rates in force on interest on securities, bank and notified Post Office deposit interest, and other interest paid by specified persons. Thresholds differ by category: Rs.10,000 for interest on securities and specified-person interest, and Rs.1,00,000 for senior citizens or Rs.50,000 for other recipients of bank-related interest. Deduction occurs at the earlier of credit or payment. Branch-wise threshold computation is available in specified cases where Core Banking Solutions have not been adopted, and in-year adjustment of excess or deficient deduction is permitted. en-us Mon, 05 Oct 2015 11:08:00 +0530 Sat, 29 Aug 2026 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1245 Tax deduction at source on interest is imposed at Rates in force on interest on securities, bank and notified Post Office deposit interest, and other interest paid by specified persons. Thresholds differ by category: Rs.10,000 for interest on securities and specified-person interest, and Rs.1,00,000 for senior citizens or Rs.50,000 for other recipients of bank-related interest. Deduction occurs at the earlier of credit or payment. Branch-wise threshold computation is available in specified cases where Core Banking Solutions have not been adopted, and in-year adjustment of excess or deficient deduction is permitted. Manuals Income Tax Mon, 05 Oct 2015 11:08:00 +0530 https://www.taxtmi.com/manuals?id=1245