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    <title>Section 393(4); Table [For No Deduction at Source] - Units of Non Residents</title>
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    <description>Non-deduction of tax at source applies to income payable on Units of the Unit Trust of India to a Non-Resident Indian or non-resident Hindu Undivided Family, despite the ordinary withholding requirement for unit income payable to non-residents. The exemption requires that the income relate to UTI units, the recipient have eligible non-resident status, and prescribed NRE account and FEMA conditions under rule 210 of the Income-tax Rules, 2026, be satisfied.</description>
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      <description>Non-deduction of tax at source applies to income payable on Units of the Unit Trust of India to a Non-Resident Indian or non-resident Hindu Undivided Family, despite the ordinary withholding requirement for unit income payable to non-residents. The exemption requires that the income relate to UTI units, the recipient have eligible non-resident status, and prescribed NRE account and FEMA conditions under rule 210 of the Income-tax Rules, 2026, be satisfied.</description>
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