https://www.taxtmi.com/manuals?id=4647 Income in respect of specified units is not subject to tax deduction at source when it is in the nature of capital gains. The exemption applies only if the payment is income from the specified units and is characterised as capital gains. Income from such units that does not constitute capital gains remains subject to the applicable withholding provisions. en-us Tue, 27 Aug 2024 10:21:00 +0530 Sat, 29 Aug 2026 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4647 Income in respect of specified units is not subject to tax deduction at source when it is in the nature of capital gains. The exemption applies only if the payment is income from the specified units and is characterised as capital gains. Income from such units that does not constitute capital gains remains subject to the applicable withholding provisions. Manuals Income Tax Tue, 27 Aug 2024 10:21:00 +0530 https://www.taxtmi.com/manuals?id=4647