https://www.taxtmi.com/manuals?id=1268 No deduction of tax at source applies to specified income from units of a Business Trust otherwise covered by the withholding provision for distributions payable to non-residents. The treatment requires that the income fall within the prescribed Schedule V category and that the relevant Special Purpose Vehicle has not exercised the option under section 200. The exemption applies only where the payment is income from Business Trust units and each prescribed condition is satisfied. en-us Mon, 05 Oct 2015 11:34:00 +0530 Tue, 04 Aug 2026 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1268 No deduction of tax at source applies to specified income from units of a Business Trust otherwise covered by the withholding provision for distributions payable to non-residents. The treatment requires that the income fall within the prescribed Schedule V category and that the relevant Special Purpose Vehicle has not exercised the option under section 200. The exemption applies only where the payment is income from Business Trust units and each prescribed condition is satisfied. Manuals Income Tax Mon, 05 Oct 2015 11:34:00 +0530 https://www.taxtmi.com/manuals?id=1268