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    <title>Section 393(2); Table [For Payments to Non-Resident] - Income in respect of Units referred to in Section 208</title>
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    <description>Income in respect of units referred to in section 208 and payable to an Offshore Fund is subject to tax deduction at source under section 393(2), Table, Sl. No. 11. Any person responsible for making the payment must deduct tax at the concessional rate of 10%. No monetary threshold applies. The framework is limited to income from the specified units where the recipient is an Offshore Fund and corresponds to the earlier withholding framework under section 196B.</description>
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      <description>Income in respect of units referred to in section 208 and payable to an Offshore Fund is subject to tax deduction at source under section 393(2), Table, Sl. No. 11. Any person responsible for making the payment must deduct tax at the concessional rate of 10%. No monetary threshold applies. The framework is limited to income from the specified units where the recipient is an Offshore Fund and corresponds to the earlier withholding framework under section 196B.</description>
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