https://www.taxtmi.com/manuals?id=4647 Income in respect of units covered by Section 393(1), Table Sl. No. 4(i), is not subject to tax deduction at source when it is in the nature of capital gains. Income from those units that is not capital gains remains subject to withholding. The non-deduction condition requires both that the payment concern the specified units and that the income qualify as capital gains. en-us Tue, 27 Aug 2024 10:21:00 +0530 Mon, 10 Aug 2026 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4647 Income in respect of units covered by Section 393(1), Table Sl. No. 4(i), is not subject to tax deduction at source when it is in the nature of capital gains. Income from those units that is not capital gains remains subject to withholding. The non-deduction condition requires both that the payment concern the specified units and that the income qualify as capital gains. Manuals Income Tax Tue, 27 Aug 2024 10:21:00 +0530 https://www.taxtmi.com/manuals?id=4647