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of <h1>Income Tax Bill 2025 Clause 393 restructures TDS provisions for Foreign Institutional Investors with clearer tabular format</h1> The Income Tax Bill 2025 introduces Clause 393, restructuring tax deduction at source provisions for Foreign Institutional Investors and specified funds. The Bill maintains existing principles from Section 196D of the Income Tax Act 1961 while adopting a clearer tabular format. Key provisions include TDS on securities income for FIIs at treaty rates and 10% for specified funds, with exemptions for capital gains and exempt income. The restructured format aims to enhance compliance clarity and operational efficiency while preserving revenue collection objectives. The provisions balance attracting foreign investment with ensuring tax compliance, though careful attention to definitions and treaty applications remains necessary for effective implementation.
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