https://www.taxtmi.com/manuals?id=1601 TDS applies to interest on overseas borrowings through long-term bonds or rupee denominated bonds listed exclusively on a recognised stock exchange in an IFSC. An Indian company or Business Trust must deduct tax when paying an eligible non-resident or foreign company, with no threshold exemption. The rate depends on the bond-issue date, and deduction occurs at the earlier of credit or payment. Concessional treatment is restricted to interest calculated at the Central Government-approved rate. en-us Thu, 06 Jul 2017 17:30:00 +0530 Tue, 04 Aug 2026 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1601 TDS applies to interest on overseas borrowings through long-term bonds or rupee denominated bonds listed exclusively on a recognised stock exchange in an IFSC. An Indian company or Business Trust must deduct tax when paying an eligible non-resident or foreign company, with no threshold exemption. The rate depends on the bond-issue date, and deduction occurs at the earlier of credit or payment. Concessional treatment is restricted to interest calculated at the Central Government-approved rate. Manuals Income Tax Thu, 06 Jul 2017 17:30:00 +0530 https://www.taxtmi.com/manuals?id=1601