https://www.taxtmi.com/manuals?id=1249 A 5% tax deduction applies where an Indian company or Business Trust pays eligible interest on specified foreign-currency borrowings to a non-resident or foreign company. Covered borrowings include qualifying foreign-currency loan agreements, long-term infrastructure bonds and approved long-term bonds issued within prescribed periods. No threshold applies. The concessional rate is available only for interest up to the Central Government-approved rate, determined with reference to the loan or bond terms and repayment conditions. en-us Mon, 05 Oct 2015 11:15:00 +0530 Tue, 04 Aug 2026 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1249 A 5% tax deduction applies where an Indian company or Business Trust pays eligible interest on specified foreign-currency borrowings to a non-resident or foreign company. Covered borrowings include qualifying foreign-currency loan agreements, long-term infrastructure bonds and approved long-term bonds issued within prescribed periods. No threshold applies. The concessional rate is available only for interest up to the Central Government-approved rate, determined with reference to the loan or bond terms and repayment conditions. Manuals Income Tax Mon, 05 Oct 2015 11:15:00 +0530 https://www.taxtmi.com/manuals?id=1249