Budget Simplifies TDS on Business Trust Income; No More Certificate Needed for Lower Deduction Rate from April 2023. https://www.taxtmi.com/highlights?id=68032 TDS on certain income from units of a business trust u/s 194LBA - This budget removes the difficulty of obtaining certificate of lower deduction rate u/s 197, w.e.f. 1st April 2023. en-us Thu, 02 Feb 2023 15:47:37 +0530 Thu, 02 Feb 2023 17:27:28 +0530 TaxTMI RSS Generator Budget Simplifies TDS on Business Trust Income; No More Certificate Needed for Lower Deduction Rate from April 2023. https://www.taxtmi.com/highlights?id=68032 TDS on certain income from units of a business trust u/s 194LBA - This budget removes the difficulty of obtaining certificate of lower deduction rate u/s 197, w.e.f. 1st April 2023. Highlights Income Tax Thu, 02 Feb 2023 15:47:37 +0530 https://www.taxtmi.com/highlights?id=68032