Amendment of section 194LC.

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..... e by way of interest referred to clause (ib ) of sub-section (2 ), the income-tax shall be deducted at the rate of four per cent. ; (ii ) in sub-section (2 ), (a ) in clause (i ), in sub-clause (a ) and sub-clause (c ), for the figures 2020 , the figures 2023 shall be substituted; .....

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..... cial Services Centre shall have the meaning assigned to it in clause (q ) of section 2 of the Special Economic Zones Act, 2005; (28 of 2005) (d ) recognised stock exchange shall have the meaning assigned to it in clause (ii ) of Explanation 1 to clause (5 ) of section 43. . - Clause 82 seeks to amend section 194LC of the Inc .....

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..... of July, 2012 but before the 1st day of July, 2020, through issue of long-term infrastructure bond at any time on or after the 1st day of July, 2012 but before the 1st day of October, 2014, through any long-term bond including long-term infrastructure bond at any time on or after 1st day of October, 2014 but before the 1st day of July, 2020 or by way of issue of rupee denominated bonds before the .....

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..... 1st day of July, 2023, which is listed only on a recognised stock exchange located in any International Financial Services Centre. These amendments will take effect from the 1st April, 2020. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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