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Bill - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Amendment of section 194LBB. - TDS relating to income in respect ...

Bill

March 2, 2016

Amendment of section 194LBB. - TDS relating to income in respect of units of investment fund. - It is proposed to amend the said section so as to provide that the income-tax on such payment shall be deducted – (i) at the rate of ten per cent. in a case where the payee is a resident; (ii) at the rates in force in a case where the payee is a nonresident (not being a company) or a foreign company.

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