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Insertion of new section 194LBC.

Section 84 - DIRECT TAXES - Finance Act - Section 84 - 84. After section 194LBB of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2016, namely:- Income in respect of investment in securitization trust. 194LBC. (1) Where any income is payable to an investor, being a resident, in respect of an investment in a securitisation trust specified in clause (d) of the Explanation occurring after section 115TCA, the person responsible for making the paymen .....

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