Section 196B - TDS on income from units to Offshore fund

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... overseas financial organisation (hereinafter referred to as Offshore Fund) includes- ( a ) income received in respect of units purchased in foreign currency; or ( b ) income by way of long-term capital gains arising from the transfer of units purchased in foreign currency, Rate of TDS From 23rd July 2024 [ substituted vide Finance (No. 2) Act, 2024 ] (a) 10% in respect of income from units referr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X