Section 196A - TDS on income in respect of units of non-resident

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Full Text of the Document

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....ing a company, or to a foreign company, any income in respect of units of a Mutual Fund specified under clause (23D) of section 10 or from the specified company referred to in the Explanation to clause (35) of section 10 shall, at the time of credit of such income to the account of the payee or at the time of payment thereof by any mode, whichever is earlier Rate of TDS - 20% (+SC+HEC). w.e.f. 01....