https://www.taxtmi.com/manuals?id=1268 Income from units of a Business Trust falling within section 393(2), Table serial no. 6, is generally subject to tax deduction at source where distributed to a non-resident. A no-deduction treatment applies where the income is of the nature identified in Schedule V, Table serial no. 3(b), and the relevant Special Purpose Vehicle has not exercised the option under section 200. These conditions are cumulative. en-us Mon, 05 Oct 2015 11:34:00 +0530 Sat, 29 Aug 2026 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1268 Income from units of a Business Trust falling within section 393(2), Table serial no. 6, is generally subject to tax deduction at source where distributed to a non-resident. A no-deduction treatment applies where the income is of the nature identified in Schedule V, Table serial no. 3(b), and the relevant Special Purpose Vehicle has not exercised the option under section 200. These conditions are cumulative. Manuals Income Tax Mon, 05 Oct 2015 11:34:00 +0530 https://www.taxtmi.com/manuals?id=1268