https://www.taxtmi.com/manuals?id=7977 Section 393(2) requires the person responsible for payment to deduct tax at the rate specified for each income category at the earlier of credit or payment. A tabulated schedule matches income types (interest on external borrowings, distributed income from trusts, income from securities, mutual fund and offshore fund receipts, securitisation trust income, bonds and GDRs, and capital gains in specified cases) with the class of non-resident payee and the payer responsible for withholding, and sets applicable withholding rates or directions. Notes and exceptions govern rate caps, treaty overrides where certificate furnished, Offshore Banking Unit interest, and New Pension System Trust payments. en-us Fri, 13 Mar 2026 18:25:00 +0530 Fri, 20 Mar 2026 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7977 Section 393(2) requires the person responsible for payment to deduct tax at the rate specified for each income category at the earlier of credit or payment. A tabulated schedule matches income types (interest on external borrowings, distributed income from trusts, income from securities, mutual fund and offshore fund receipts, securitisation trust income, bonds and GDRs, and capital gains in specified cases) with the class of non-resident payee and the payer responsible for withholding, and sets applicable withholding rates or directions. Notes and exceptions govern rate caps, treaty overrides where certificate furnished, Offshore Banking Unit interest, and New Pension System Trust payments. Manuals Income Tax Fri, 13 Mar 2026 18:25:00 +0530 https://www.taxtmi.com/manuals?id=7977