Tax Deduction at Source (TDS) under Section 194LBA

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Payee 10% Non-Resident/Foreign Company Rate in force * Where any distributed income referred to in section 115UA, being of the nature referred to in section 10(23FC), is payable by a business trust to its unit holder being a resident, the person responsible for making the payment shall at the time of credit of such payment to the account of the payee or at the time of payment thereof in cas....