Section 196B - TDS on income from units to Offshore fund

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Section 196B : TDS on Long Term Capital Gains (LTCG) from units purchased in foreign currency referred in s ection 115AB Applicability and Rate of TDS Where the total income of an assessee, being an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion - Income tax shall be deducted either at the time of actual payment of such income or at the time of its credit to the account of the payee, whichever is earlier. Note: Income on units referred to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X