Table [For Payments to Non-Resident]-Income in respect of Units referred to in Section 208

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Full Text of the Document

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.... Nature of payment Recipient Deductor Rate of TDS 11 Any income in respect of units referred to in section 208 Offshore Fund Any person 10% Scope of the provision This clause applies to any income in respect of units referred to in section 208 payable to an Offshore Fund. Person responsible to deduct tax The obligation to deduct tax is cast upon any p....