TMI BlogTax treaty relief at the time of TDS under section 196A of the ActX X X X Extracts X X X X X X X X Extracts X X X X ..... to a foreign company, at the rate of 20%. The income is required to be in respect of units of a Mutual Fund specified under clause (23D) of section 10 of the Act or from the specified company referred to in the Explanation to clause (35) of section 10 of the Act. 2. Representations have been received requesting that the benefit of tax treaty may be considered at the time of TDS so that if the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|