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Income in respect of investment in securitisation trust.

Section 194LBC - Act - Part B. - Deduction at source - Income Tax - Section 194LBC - 1[ 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 Exp .....

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mode, whichever is earlier, deduct income-tax thereon, at the rate of- (i) twenty-five per cent., if the payee is an individual or a Hindu undivided family; (ii) thirty per cent., if the payee is any other person. (2) Where any income is payable to a .....

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t shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon, at the rates in force. Explana .....

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