Table [For Payments to Non-Resident]-Long-term Capital Gains on Transfer of Units referred to in Section 208

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Full Text of the Document

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....Act, 1961. Sl. No. Nature of payment Recipient Deductor Rate of TDS 12 Long-term capital gains arising from the transfer of units referred to in section 208 Offshore Fund Any person 12.5% Scope of the provision This clause applies to long-term capital gains arising from the transfer of units referred to in section 208 where such gains are payable t....