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Removal of exemption from TDS on payment of interest on listed debentures to a resident

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Full Text of the Document

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....023-24 + FINANCE Bill, 2023 Removal of exemption from TDS on payment of interest on listed debentures to a resident Section 193 of the Act provides for TDS on payment of any income to a resident by ....

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Full Text of the Document

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....ock exchange in India in accordance with the Securities Contracts (Regulation) Act, 1956 (32 of 1956) and the rules made thereunder. 3. It is seen that there is under reporting of interest income by ....

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