Section 194LD - Income by way of interest on certain bonds and government securities

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..... er - Income Tax - Manuals - Section 194LD : Income by way of Interest on certain Bonds and Government Securities The provision of this section inserted with effect from 01.06.2013. Any person who is .....

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..... made by the payee in municipal debt securities Time of Deduction At the time of credit or payment, whichever is earlier. Rate of TDS 5% Provided that the rate of interest in respect of bond referred t .....

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