Amendment to Section 194LBA: Updates TDS rules for income from business trust units, aligning with Section 10(23FC) regulations.

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....Amendment of section 194LBA. - TDS relating to certain income from units of a business trust. - It is proposed to amend sub-sections (1) and (2) of the said section so as to give the reference of sub-clause (a) of clause (23FC) of section 10 in the said sub-sections. The said amendment is consequential in nature.....