https://www.taxtmi.com/manuals?id=1262 Non-deduction of tax at source applies to income from units of a Business Trust otherwise covered by the TDS framework, where the income is of the nature specified in Schedule V and the relevant Special Purpose Vehicle has not exercised the option under section 200. The exemption requires that the payment be qualifying Business Trust unit income, meet the prescribed Schedule V classification, and relate to an SPV that has not exercised that option. en-us Mon, 05 Oct 2015 11:29:00 +0530 Sat, 01 Aug 2026 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1262 Non-deduction of tax at source applies to income from units of a Business Trust otherwise covered by the TDS framework, where the income is of the nature specified in Schedule V and the relevant Special Purpose Vehicle has not exercised the option under section 200. The exemption requires that the payment be qualifying Business Trust unit income, meet the prescribed Schedule V classification, and relate to an SPV that has not exercised that option. Manuals Income Tax Mon, 05 Oct 2015 11:29:00 +0530 https://www.taxtmi.com/manuals?id=1262