https://www.taxtmi.com/manuals?id=1258 Section 194LBA mandates withholding when a business trust distributes income that is interest or dividend from a special purpose vehicle or rental income of a REIT; withholding is at credit or payment, with residency based rates for residents and non residents, specific higher rates for foreign companies, exclusion where the SPV has not exercised a specified option, and higher withholding consequences when a recipient does not furnish PAN. en-us Mon, 05 Oct 2015 11:24:00 +0530 Tue, 15 Apr 2025 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1258 Section 194LBA mandates withholding when a business trust distributes income that is interest or dividend from a special purpose vehicle or rental income of a REIT; withholding is at credit or payment, with residency based rates for residents and non residents, specific higher rates for foreign companies, exclusion where the SPV has not exercised a specified option, and higher withholding consequences when a recipient does not furnish PAN. Manuals Income Tax Mon, 05 Oct 2015 11:24:00 +0530 https://www.taxtmi.com/manuals?id=1258