Section 194LBA - Tax deduction from income from units of business trust

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..... es any income referred to in section 115UA being of the nature referred to in section 10(23FC) or section 10(23FCA) to its unit holder. Time of deduction At the time of credit or payment, whichever is earlier . Rate of TDS : (i) If the recipient is resident in India 10% in case of interest or dividend received or receivable from SPV. (ii) If the recipient is a non-resident or a foreign company 5% .....

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