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Section 194LBA - Tax deduction from income from units of business trust

Income Tax - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax - 21 - SEC - 194LBA: TAX DEDUCTION FROM INCOME FROM UNITS OF BUSINESS TRUST Tax is to be deductible if a business trust distributes any income referred to in section 115UA being of the nature referred to in section 10(23FC) to its unit holder. Time of deduction - At the time of credit or payment, whichever is earlier. Rate of TDS: (i) If the recipient is resident in India - 10% (ii) If the recipien .....

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