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    <title>Table [For Payments to Non-Resident]-Income in respect of Units of Mutual Fund or Specified Company</title>
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    <description>Tax deduction at source applies to income from specified Mutual Fund units or units of a specified company payable to a non-resident other than a company, or a foreign company. Any person making the payment must deduct tax. The ordinary rate is 20%, but a lower agreement rate may apply where the recipient is eligible for the benefit and furnishes the prescribed certificate. No monetary threshold applies, and every covered payment is subject to withholding at the earlier of credit or payment.</description>
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