https://www.taxtmi.com/manuals?id=1249 Withholding tax at 5% applies to eligible interest paid by an Indian company or Business Trust to a non-resident lender or foreign company on specified foreign currency borrowings. The borrowing must arise from qualifying loan agreements, long-term infrastructure bonds, or approved long-term bonds issued within the prescribed periods. No threshold applies, and tax is deductible at the earlier of credit or payment. Concessional treatment is limited to interest not exceeding the Central Government-approved rate. en-us Mon, 05 Oct 2015 11:15:00 +0530 Sat, 29 Aug 2026 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1249 Withholding tax at 5% applies to eligible interest paid by an Indian company or Business Trust to a non-resident lender or foreign company on specified foreign currency borrowings. The borrowing must arise from qualifying loan agreements, long-term infrastructure bonds, or approved long-term bonds issued within the prescribed periods. No threshold applies, and tax is deductible at the earlier of credit or payment. Concessional treatment is limited to interest not exceeding the Central Government-approved rate. Manuals Income Tax Mon, 05 Oct 2015 11:15:00 +0530 https://www.taxtmi.com/manuals?id=1249