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Clause 393(2) requires any person paying income in respect of specified units or long term capital gains on transfer of such units to deduct tax at source at the prescribed rates at the time of credit or payment, without any monetary threshold; the provision cross refers to definitions in section 208, deems credits to suspense accounts as payment for TDS, and is subject to subsections dealing with exceptions, declarations and specified exclusions, while raising interpretative issues on definitions, treaty interaction, gross up obligations and transitional treatment compared with the prior Section 196B regime.
Act Rules Bills
Modernizing Withholding Tax on Non-Resident Unit Income : Clause 393(2)[Table: S.No. 10] and Clause ...
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Withholding tax on non-resident unit income: consolidation preserves treaty relief and UTI exemption under prescribed conditions.
Clause 393 consolidates TDS on income in respect of units paid to non-residents: Clause 393(2) requires deduction by any payer on units of specified mutual funds and specified companies paid to non-resident individuals and foreign companies at rates per Note 2 with DTAA benefits subject to prescribed documentation; Clause 393(4) exempts income on Unit Trust of India units payable to NRIs and non-resident HUFs subject to prescribed conditions and FEMA compliance, thereby retaining the legacy UTI carve-out while delegating exemption details to subordinate rules.
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Clause 393(5) provides an overriding TDS exemption for payments to the Government, the Reserve Bank of India, statutorily tax exempt corporations established by or under a Central Act, and mutual funds specified in Schedule VII, covering interest, dividends (in respect of securities or shares owned by or in which they have full beneficial interest) and any other income accruing or arising to them, with the non obstante language ensuring the exemption prevails over other withholding obligations.
Act Rules Bills
Grossing Up Mechanisms in Indian TDS Law : Clause 393(10) of the Income Tax Bill, 2025 Vs. Section 1...
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Grossing-up requirement preserves tax base where payer bears recipient's tax liability, altering TDS computation and compliance.
Clause 393(10) mandates a grossing-up requirement where the payer bears the recipient's tax: taxable income must be increased so that, after deduction of tax at the rates provided in the Chapter (including applicable surcharge and cess), the net amount equals the contractual payment. The clause applies to TDS payments under the Chapter except specified salary cases, covers residents and non residents, and requires use of the applicable DTAA rate when beneficial. Key practical issues include computation of add ons, allocation across composite payments, currency fluctuation effects, and contract drafting to evidence net of tax obligations.
Act Rules Bills
Changing Landscape of TDS on Payments to Non-Residents in Indian Tax Law : Clause 393(2)[Table: S.No...
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TDS on payments to non-residents: a table-based framework modernizes withholding obligations and aligns rates with treaty benefits.
Clause 393(2) Table S.No.17 imposes a residuary TDS obligation on interest (excluding specified categories) and any other sum chargeable under the Act, excluding salaries, payable to non-residents or foreign companies; deduction is by "any person" at the earlier of credit or payment at the "rates in force," with treaty rates available subject to procedural compliance, and operates alongside exemptions, lower/nil deduction certificates, suspense-account deeming rules and grossing-up anti-avoidance provisions.
Act Rules Bills
Ensure the tax compliance and transparency regarding the income distributed by partnership firms to ...
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TDS on partner payments: mandatory withholding on specified firm-to-partner payments with prescribed threshold and compliance duties.
Mandatory withholding applies to sums in the nature of salary, remuneration, commission, bonus or interest paid or credited (including to the capital account) by a firm to a partner, deductible at ten per cent at the earlier of credit or payment, with a per-partner annual threshold exemption and declaration-based non-deduction mechanisms; the firm bears the deduction obligation and normal TDS procedures apply.
Act Rules Bills
Comprehensive Analysis of TDS on Virtual Digital Assets Transfer : Clause 393(1)[Table: S.No. 8(iv)]...
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TDS on virtual digital assets imposes withholding obligations with targeted exemptions for small-value and small-taxpayer transfers.
The Bill requires withholding on any benefit or perquisite arising from business or profession whether cash or non-cash, obliges the provider to deduct tax and, if consideration is wholly or partly in kind with insufficient cash, to ensure tax payment before release. A parallel VDA withholding regime mandates deduction on transfers of virtual digital assets with specified exemptions for small-value transactions and small taxpayers, similar safeguards for non-cash consideration, and procedural rules addressing timing, aggregation and crediting for compliance.
Act Rules Bills
Practical implications of TDS on non-monetary or indirect forms of income : Clause 393(1)[Table: S.N...
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TDS on non-monetary benefits: providers must withhold tax on in-kind and indirect business advantages, affecting compliance and valuation.
Clause 393(1)[Table: S.No. 8(iv)] and section 194R require the provider of any benefit or perquisite arising from business or profession to deduct tax at source on the value or aggregate value of such benefits, covering cash and non-cash advantages, with specified thresholds and exemptions for smaller providers; the Bill consolidates this obligation, clarifies anti-overlap treatment with other TDS provisions, links timing of deduction to credit or payment, and preserves reliance on administrative guidance for valuation and operational issues.
Act Rules Bills
Legal and Practical Implications of TDS on Goods Purchases in India : Clause 393(1)[Table: S.No. 8(i...
Show AI Summary
TDS on purchase of goods: buyer withholding required, with precedence rules to avoid overlap with other withholding provisions.
Clause 393(1)[Table: S.No. 8(ii)] imposes a TDS obligation on the buyer to deduct tax on purchases of goods from resident sellers once aggregate purchases from a seller in a financial year exceed the specified threshold, with deduction due at credit or payment, and a broad exclusionary clause preventing application where tax is deductible or collectible under any other provision of the Act.
Act Rules Bills
Compliance relief for a specific class of senior citizens : Clause 393(1)[Table: S.No. 8(iii)] of th...
Show AI Summary
TDS on specified senior citizens centralises tax deduction at banks, relieving return filing when tax is correctly deducted at source.
Specified banks are required to compute a specified senior citizen's total income after allowing Chapter VIII deductions and rebate, deduct tax at rates in force with a nil threshold, and remit TDS; an express precedence clause ensures this provision overrides other TDS provisions. The mechanism centralises compliance with banks obtaining declarations, maintaining evidence and records, thereby relieving eligible senior citizens from return filing provided the bank correctly applies deductions and remits tax.
Act Rules Bills
Legal Framework for TDS on E-commerce in India : Clause 393(1)[Table: S.No. 8(v)] and Clause 393(4)[...
Show AI Summary
TDS on e-commerce: operators must withhold on gross platform-facilitated sales, with a small-seller exemption on conditions.
E-commerce operators must withhold TDS on the gross amount of sales or services facilitated through their platforms, with withholding due at the earlier of credit or payment and including direct buyer payments as deemed payments by the operator. Deductions apply on a gross basis without netting fees, exclude operator receipts for unrelated services such as advertising, and take precedence over other TDS provisions. Individual and HUF participants with annual turnover below the legislated threshold who furnish PAN or Aadhaar are exempt from withholding.
Act Rules Bills
Clause 393(3)[Table: S.No. 5] & Clause 393(4)[Table: S.No. 18] of Income Tax Bill, 2025 Vs. Section ...
Show AI Summary
TDS on large cash withdrawals: deduction at payment with exemptions for banks and regulated intermediaries, non filer rule absent here.
Clause 393(3) requires banks, co operative societies engaged in banking and post offices to deduct two per cent TDS at the time of cash payment where aggregate withdrawals from one or more accounts of a recipient exceed prescribed thresholds, with a higher threshold for co operative societies; Clause 393(4) exempts payments to the Government, banks, post offices, regulated business correspondents and authorised white label ATM operators. The Bill mirrors the existing framework but, in the extracted text, omits an explicit non filer regime and express central government notification powers, creating potential operational and interpretive uncertainty.
Act Rules Bills
Tax Deduction at Source on Contractual and Professional Payments : Clause 393(1)[Table: S.No. 6(ii)]...
Show AI Summary
TDS on high-value payments by individuals/HUFs expands withholding obligations for contractual, professional and commission disbursements.
Clause 393(1)[Table: S.No. 6(ii)] requires TDS by individuals or HUFs (not otherwise liable under specified TDS entries) on payments to a resident for carrying out work (including supply of labour), fees for professional services, or commission/brokerage (excluding insurance commission) where aggregate payments to the payee in a tax year exceed a prescribed threshold; deduction is at the time of credit or payment and the clause is integrated into a tabular TDS framework necessitating aggregation, with definitions and certain procedural relaxations left to rules or guidance.
Act Rules Bills
Legal and Practical Implications of TDS on Interest Withholding Tax on Foreign Borrowings : Clause 3...
Show AI Summary
TDS on interest for foreign borrowings consolidated under new clause, keeping concessional framework but raising definitional and transition issues.
Clause 393(2) consolidates concessional TDS treatment for interest to non residents on foreign currency borrowings, rupee denominated bonds and IFSC listed bonds, aligning mechanics and cut off windows with Section 194LC while differing in presentation and reliance on external definitions; Central Government approval remains a condition for specified instruments and drafting gaps on limits, definitions and transitional treatment may require subordinate rules to avoid interpretive disputes.
Act Rules Bills
Tax Deduction at Source on Securitisation Trust Distributions : Clause 393(1)[Table: S.No. 4(iv)] an...
Show AI Summary
TDS on securitisation trust distributions: uniform 10% for residents, treaty rates for non-residents, no threshold.
Clause 393 mandates TDS on distributions by a securitisation trust: Clause 393(1) imposes 10% TDS on any income paid to resident investors with no threshold, deducted at the earlier of credit or payment by the trust; Clause 393(2) requires withholding on non-resident investors at rates in force, permitting treaty relief. Both provisions treat credits (including to suspense accounts) as TDS events and require trusts to maintain documentation of payee status and treaty claims.
Act Rules Bills
Legal Commentary on TDS Provisions for Investment Funds : Clause 393(1) [Table: S.No. 4(iii)], Claus...
Show AI Summary
TDS on investment fund distributions: withholding applies, with treaty relief and exemptions for non taxable income.
TDS on distributions by investment funds requires withholding at applicable resident and non resident rates at the earlier of credit or payment, excluding any portion of income that is statutorily exempt. Funds must determine and segregate taxable versus exempt portions of mixed income, apply treaty or domestic rates for non residents upon proper documentation, and maintain records to support exemptions or reduced rates, while coordinating these obligations with other TDS provisions to avoid double deduction.
Act Rules Bills
Evolving Tax Deduction at Source Framework for Business Trusts in India : Clause 393(1)[Table: S.No....
Show AI Summary
TDS on business trust distributions: differentiated resident/non resident rates and SPV contingent exemptions under the Income Tax Bill, 2025.
Clause 393 of the Income Tax Bill, 2025 mandates 10% TDS on distributed income to resident unitholders, differentiated rates for non-resident unitholders (including lower rates for certain interest-type distributions and "rates in force" for others), and exempts specified distributions from TDS where the underlying SPV has not opted for the concessional tax regime, thereby tying withholding obligations to the SPV's tax-regime choice.
Act Rules Bills
Transitioning TDS on Infrastructure Debt Fund Interest : Clause 393(2)[Table: S.No. 5] of the Income...
Show AI Summary
TDS on infrastructure debt fund interest: concessional withholding retained for non-resident investors, deducted at credit or payment.
Clause 393(2)[Table: S.No. 5] retains a concessional TDS regime for any income by way of interest paid by an infrastructure debt fund listed in Schedule VII to a non resident (including foreign companies), requiring deduction at source at the specified concessional rate at the earlier of credit or payment, with no monetary threshold, and integrated within the Bill's harmonised TDS framework that addresses procedural rules, exceptions, grossing up, and interaction with double taxation treaties.
Act Rules Bills
Tax Deduction at Source on Land Acquisition Compensation : Clause 393(1)[Table: S.No. 3(iii)] and Cl...
Show AI Summary
TDS on land acquisition compensation maintained; threshold and RFCTLARR Act exemptions preserved, procedural consolidation introduced.
Clause 393 of the Income Tax Bill, 2025 mandates TDS at 10% on any sum in the nature of compensation or enhanced compensation, or consideration or enhanced consideration, for compulsory acquisition of immovable property (other than agricultural land), when amounts paid or credited to a resident exceed Rs. 5,00,000 in a financial year; Clause 393(4) exempts awards or agreements exempt from income-tax under the RFCTLARR Act, and deduction is required at the earlier of payment or credit.

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Customs - Review of exemptions prescribed by other notifications:

24 July, 2024

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Union Budget 2024-25 (Full) + FINANCE (No.2) Bill, 2024

(a) The BCD exemption for the goods covered under the following notifications are being extended upto 31st March, 2026.

S. No.

Notification No.

Brief Description

1.

30/2017-Customs dated 30 June 2017

Exemption to motion picture, music, gaming software for use in gaming console printed or recorded on media

2.

05/2017-Customs dated 2 February 2017

Exemption to machinery, components for setting up fuel cell based on waste to energy

3.

113/2003-Customs dated 22 July 2003

Exemption to castor oil cake and castor de-oiled cake manufactured from indigenous castor oil seeds on indigenous plant and machinery by unit in SEZ and brought to DTA

4.

81/2005-Customs dated 8 September 2005

Exemption to machinery/components for initial setting up of non-conventional power generation plants

5.

26/2011-Customs dated 1 March 2011

Exemption to work of art, antiques in museum or art gallery

6.

248/1976-Customs dated 2 August 1976

Exemption to precious stones imported by posts on 'approval or return' basis

7.

24/2001-Customs dated 1st March 2001

Exemption to copper cathodes, wire bars and wire rods produced out of copper reverts

8.

25/2001-Customs dated 1st March 2001

Exemption on gold and silver produced out of copper anode slime which were exported out of India for toll smelting and processing

9.

32/1997-Customs dated 1st April 1997

Exemption to goods imported for execution of an export order for jobbing

Note: Description of entries is indicative. Notification may be referred to for complete description.

(b) The BCD exemption for the goods covered under the following notifications are being extended upto 31st March, 2029.

S. No.

Notification No.

Brief Description

1.

16/1965-Customs dated 23 January 1965

Exemption to goods exported to foreign countries for display in show-rooms of Govt of India

2.

80/1970-Customs 29 August 1970

Goods supplied freely under warranty as replacement for defective ones in lieu of earlier imported goods.

3.

207/89-Customs dated 17 July 1989

Foodstuffs and provisions (excluding fruit products, tobacco, alcohol) by foreigners

4.

147/94-Customs dated 13 July 1994

Firearms and ammunition when imported for use by a renowned shooter

5.

148/94-Customs dated 13 July 1994

Specified gifts; goods gifted free under a bilateral agreement; goods imported by Indian Red cross Society, goods for the purposes of relief and rehabilitation

6.

152/94-Customs dated 13 July 1994

Appliance/aids for blind/handicapped imported by institution for blind & deaf; and other specified teaching aids imported by Govt Universities

7.

153/94-Customs dated 13 July 1994

Articles for foreign origin imported for repair and return, theatrical equipment and costumes, mountaineering expedition equipment, photographic, filming recording etc

8.

134/94-Customs dated 22 June 1994

Specified capital goods, and other ancillary items imported for repairs

9.

39/96-Customs dated 23 July 1996

Specified imports relating to Defence, internal security forces and Air Force.

10.

50/96-Customs dated 23 July 1996

Specified equipment, instruments, raw materials, components, pilot plant and computer software when imported for publicly funded R & D projects

11.

 51/96-Customs dated 23 July 1996

Scientific and technical instruments, apparatus, equipment, accessories etc when imported by publicly funded research institution

12.

25/1998-Customs dated 2 June 1998

Capital goods/machinery/ measuring instruments for manufacture of semiconductor wafers.

13.

23/2016-Customs dated 1 March 2016

Parts of aircraft when imported into India under the Standard Exchange Scheme

14.

32/2017-Customs dated 30 June 2017

Imports of artwork and antique books

15.

37/2017-Customs dated 30 June 2017

Imports in relation to defense and international security forces including medals, decorations, personal effects of Defense Personnel, bonafide gifts from foreign donors, stores and goods for trials, demonstration

16.

16/2017-Customs dated 20 April, 2017

Specified medicines from whole of the duty of customs, when imported for supply under Specified Patient Assistance Programme

17.

25/1999-Customs dated 28 February 1999

Capital goods/machinery used by the IT/Electronics industry, subject to actual user condition.

18.

25/2002-Customs dated 1 March 2002

Specified raw materials, inputs and parts for use in manufacture of specified electronic items

19.

35/2017-Customs dated 30th June 2017

Aviation Turbine Fuel in the tanks of the aircrafts of an Indian Airline or of the Indian Air Force

Note: Description of entries is indicative. Notification may be referred to for complete description.

(c) The end dates prescribed are being removed in the following notifications:

S. No.

Notification No.

Brief Description

1.

49/2017-Customs dated 30 June 2017

Exemption to special Additional Duty on specified goods of fourth schedule to Central Excise Act

2.

52/2017-Customs dated 30 June 2017

Effective rate of Additional duty for goods under Chapter 27

3.

29/2017-Customs dated 30 June 2017

Exemption to specimen, models, wall pictures and diagrams for instructional purposes

4.

46/1974-Customs dated 25 May 1974

Pedagogic material for educational or vocational training courses

Note: Description of entries is indicative. Notification may be referred to for complete description

Full Text:

Union Budget 2024-25 (Full) + FINANCE (No.2) Bill, 2024

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Acts Income Tax
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