https://www.taxtmi.com/acts?id=21414 Section 194LBC imposes a withholding obligation on persons making payments of income to investors from specified securitisation trusts, requiring deduction of tax at the time of credit to the payee's account or at payment, whichever is earlier; residents are subject to deduction at a specified flat rate, while non-residents and foreign companies are subject to deduction at the rates in force, and any credit to accounts (including suspense accounts) is treated as credit to the payee for withholding purposes. en-us Fri, 13 May 2016 13:13:52 +0530 Thu, 28 Aug 2025 16:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21414 Section 194LBC imposes a withholding obligation on persons making payments of income to investors from specified securitisation trusts, requiring deduction of tax at the time of credit to the payee's account or at payment, whichever is earlier; residents are subject to deduction at a specified flat rate, while non-residents and foreign companies are subject to deduction at the rates in force, and any credit to accounts (including suspense accounts) is treated as credit to the payee for withholding purposes. Act-Rules Income Tax Fri, 13 May 2016 13:13:52 +0530 https://www.taxtmi.com/acts?id=21414