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Section 194LC - Income by way of interest from long term bonds and loans from Indian companies

Income Tax - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax - 23 - SEC - 194LC: INCOME BY WAY OF INTEREST FROM LONG TERM BONDS AND LOANS FROM INDIAN COMPANIES (1) Where any income by way of interest referred to in sub-section (2) is payable to a non-resident, not being a company or to a foreign company by a specified company or a business trust, the person responsible for making the payment, shall at the time of credit of such income to the account of payee .....

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