Tax Deduction at Source (TDS) under Section 194LBA

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..... ee 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 cash or by th .....

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..... on interest payments to non-resident lenders shall be available in section 194LC . The interest form External Commercial Borrowings shall be taxable @ 5% under section 115A in hands of non-resident and foreign company. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - Tax .....

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