Section 196C - TDS on Income from foreign currency bonds or GDRs

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..... Depository Receipts (GDR's) referred u/s 115AC or Long-term capital gain s arising from the transfer of such bonds or GDR's is payable to a non-resident. Rate of TDS From 23rd July 2024 [ substituted vide Finance (No. 2) Act, 2024 ] (a) 10% in respect of income by way of interest or dividends in respect of bonds or Global Depository Receipts referred to in section 115AC; (b) 10% in respect .....

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