Income in respect of investment in securitisation trust.

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....er section 115TCA, the person responsible for making the payment shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon, ^2[at the rate of ten per cent.]. (2) Where any income is payable to an investor, being a non-resident (not being ....