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Section 196C - TDS on Income from foreign currency bonds or GDRs

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Full Text of the Document

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....Section - 196C: TDS on Income from foreign currency bonds or GDRs Nature Of Income * Where any income by way of * Interest in respect of bonds referred u/s 115AC or * Dividends in respect of G....

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Full Text of the Document

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.... (b) 10% in respect of LTCG arising from transfer of such bond or Global Depository Receipts referred to in section 115AC which takes place before the 23rd day of July, 2024; (c) 12.5% in respect o....