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Amendment of section 194LD of the Act to extend the period of concessional rate of withholding tax and also to extend this concessional rate to municipal debt securities.

..... alified Foreign Investors (QFIs) on their investment in Government securities and RDB of an Indian company subject to the condition that the rate of interest does not exceed the rate notified by the C .....

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..... nvest in municipal bonds by the Securities and Exchange Board of India (SEBI) and the Reserve Bank of India (RBI) under the limits available for FPI investments in State Development Loans (SDL). In or .....

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..... , 2020 but before 1st July, 2023, to a FII or QFI in respect of the investment made in municipal debt security. This amendment will take effect from 1st April, 2020. [Clause 83] Budget 2020-21 + FINAN .....

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