Condition for no deduction of tax at source from income in respect of units of non-residents referred to in section 393(2) [Table: SI. No. 10] read with section 393(4) [Table: SI. No. 15]

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....ules<br>Income Tax<br>Rule 210 of the Income-Tax Rules, 2026<br>210. Condition for no deduction of tax at source from income in respect of units of non-residents referred to in section 393(2) [Table: ....