Section 194LB - Income by way of interest from Infrastructure Debt Fund - Income Tax - Ready Reckoner - Income Tax

Section 194LB : INCOME BY WAY OF INTEREST FROM INFRASTRUCTURE DEBT FUND Deductor Infrastructure Debt Fund referred u/s 10(47) Deductee Non-resident or a foreign company Time of Deduction At the time of credit or payment, whichever is earlier . Rate of TDS 5% of such interest plus surcharge.