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Provisions of TDS on Securitisation Trust - Section 194LBC - Income Tax - Ready Reckoner - Income TaxExtract Provisions of TDS on Securitisation Trust Securitisation Trust required to deduct TDS at the time of payment or credit whichever is earlier under section 194LBC Payee/Investor Rate of TDS a. Resident Individual/HUF 25% b. Other Resident Payee 30% c. Non-Resident Foreign Company Rate in force
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