https://www.taxtmi.com/manuals?id=1250 Interest on moneys borrowed from outside India through rupee denominated bonds issued before 1 July 2023 is subject to TDS when paid by an Indian company or Business Trust to a non-resident other than a company or to a foreign company. TDS applies at a concessional rate of 5%, with no monetary threshold, at the earlier of credit or payment. The concessional rate is available only for interest not exceeding the rate approved by the Central Government, having regard to the bond or loan terms and repayment. en-us Mon, 05 Oct 2015 11:16:00 +0530 Tue, 04 Aug 2026 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1250 Interest on moneys borrowed from outside India through rupee denominated bonds issued before 1 July 2023 is subject to TDS when paid by an Indian company or Business Trust to a non-resident other than a company or to a foreign company. TDS applies at a concessional rate of 5%, with no monetary threshold, at the earlier of credit or payment. The concessional rate is available only for interest not exceeding the rate approved by the Central Government, having regard to the bond or loan terms and repayment. Manuals Income Tax Mon, 05 Oct 2015 11:16:00 +0530 https://www.taxtmi.com/manuals?id=1250