https://www.taxtmi.com/manuals?id=8006 Section 393 prescribes tax deduction at source for specified payments at rates, thresholds and times set out in the applicable Table. Resident and non-resident payments generally require deduction at the earlier of credit or payment, while specified payments to any person may require deduction at payment. Tax may not be deducted where prescribed exemption conditions apply, including payments to specified exempt persons and qualifying Offshore Banking Unit interest. Eligible recipients may submit a nil-tax declaration, subject to applicable income conditions, and the recipient declaration must be furnished to the prescribed authority within the quarterly deadline. en-us Tue, 28 Jul 2026 12:53:00 +0530 Mon, 03 Aug 2026 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8006 Section 393 prescribes tax deduction at source for specified payments at rates, thresholds and times set out in the applicable Table. Resident and non-resident payments generally require deduction at the earlier of credit or payment, while specified payments to any person may require deduction at payment. Tax may not be deducted where prescribed exemption conditions apply, including payments to specified exempt persons and qualifying Offshore Banking Unit interest. Eligible recipients may submit a nil-tax declaration, subject to applicable income conditions, and the recipient declaration must be furnished to the prescribed authority within the quarterly deadline. Manuals Income Tax Tue, 28 Jul 2026 12:53:00 +0530 https://www.taxtmi.com/manuals?id=8006