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of <h1>Income Tax Bill 2025 Clause 393 sets 10% TDS rate on securitisation trust distributions for residents</h1> The Income Tax Bill 2025 introduces Clause 393 governing tax deduction at source on securitisation trust distributions, replacing Section 194LBC of the Income Tax Act 1961. For resident investors, TDS applies at a flat 10% rate with no threshold limit on any income from securitisation trusts. Non-resident investors face TDS at applicable rates in force. The new framework harmonizes definitions, simplifies rate structures, and aligns compliance procedures with broader TDS provisions. Key changes include consolidating securitisation trust definitions under section 221 and eliminating previous differential rates for different investor categories, creating administrative efficiency while maintaining comprehensive tax coverage.
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