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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Amendment made in case of TDS of Non-Resident- In respect of ...

Income Tax

February 3, 2023

Amendment made in case of TDS of Non-Resident- In respect of units of Mutual Fund u/s 10(23D) or from specified companies u/s 10(35) has to deduct 20% or if treaty u/s 90(1) or 90A(1) provides lower rate.

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  2. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

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  4. Amendment of section 47 - any transfer by a unit holder of a capital asset, being a unit or units, held by him in the consolidating plan of a mutual fund scheme, made in...

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  7. Securities and Exchange Board of India (Mutual Funds) (Fourth Amendment) Regulations, 2018

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