https://www.taxtmi.com/manuals?id=1602 Section 393(2), Table serial number 5, requires an eligible Infrastructure Debt Fund to deduct tax at source on interest payable to non-residents other than companies and foreign companies. The provision covers any interest paid by the specified Infrastructure Debt Fund and is not confined to a particular borrowing mode or bond category. Tax is deductible at the concessional rate of 5%, with no monetary threshold. Deduction is required at the earlier of credit of the interest income or payment. en-us Thu, 06 Jul 2017 17:38:00 +0530 Sat, 29 Aug 2026 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1602 Section 393(2), Table serial number 5, requires an eligible Infrastructure Debt Fund to deduct tax at source on interest payable to non-residents other than companies and foreign companies. The provision covers any interest paid by the specified Infrastructure Debt Fund and is not confined to a particular borrowing mode or bond category. Tax is deductible at the concessional rate of 5%, with no monetary threshold. Deduction is required at the earlier of credit of the interest income or payment. Manuals Income Tax Thu, 06 Jul 2017 17:38:00 +0530 https://www.taxtmi.com/manuals?id=1602