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Section 196A - Income in respect of units of non-residents - Income-tax Act, 1961

Extract

..... x thereon at the rate of twenty per cent : 7[****] (2) Notwithstanding anything contained in sub-section (1), no deduction of tax shall be made from any income payable in respect of units of the Unit Trust of India to a non-resident Indian or a non-resident Hindu undivided family, where the units have been acquired from the Unit Trust of India out of the funds in a Non-resident (External) Account maintained with any bank in India or by remittance of funds in foreign currency, in accordance, in e .....

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Section 196A - Income in respect of units of non-residents - Income-tax Act, 1961

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..... stituted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 15-3-1989 and later amended by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991 and the Finance Act, 1994, w.e.f. 1-6-1994. 2. Inserted by the Finance Act, 2003, w.e.f. 1-4-2003. Earlier the proviso was inserted by the Finance Act, 1999, w.e.f. 1-6-1999 and later on omitted by the Finance Act, 2002, w.e.f. 1-6-2002. 3. Substituted vide Finance Act, 2013 w.e.f. April 1, 2014, before it was read as “the Foreign Exchange Regulation .....

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Section 196A - Income in respect of units of non-residents - Income-tax Act, 1961

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