https://www.taxtmi.com/manuals?id=1259 Tax deduction applies to distributions by a business trust to unitholders of specified investment-fund income, withheld at the time of credit or payment. Resident, non-resident and foreign corporate recipients are subject to differing withholding intensities; lower-rate certificates do not apply, and failure to furnish a PAN invokes the PAN-related higher withholding rule. No withholding is required on amounts not chargeable to tax for non-resident or foreign corporate recipients. en-us Mon, 05 Oct 2015 11:25:00 +0530 Tue, 15 Apr 2025 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1259 Tax deduction applies to distributions by a business trust to unitholders of specified investment-fund income, withheld at the time of credit or payment. Resident, non-resident and foreign corporate recipients are subject to differing withholding intensities; lower-rate certificates do not apply, and failure to furnish a PAN invokes the PAN-related higher withholding rule. No withholding is required on amounts not chargeable to tax for non-resident or foreign corporate recipients. Manuals Income Tax Mon, 05 Oct 2015 11:25:00 +0530 https://www.taxtmi.com/manuals?id=1259