Amendment of section 194LBA. - TDS relating to certain income ...

Act Rules Bill

March 2, 2016

Amendment of section 194LBA. - TDS relating to certain income from units of a business trust. - It is proposed to amend sub-sections (1) and (2) of the said section so as to give the reference of sub-clause (a) of clause (23FC) of section 10 in the said sub-sections. The said amendment is consequential in nature.

View Source

← Previous Next →

Amendment of section 194LBA. - TDS relating to certain income ...

Act Rules Bill

March 2, 2016

You may also like:

Amendment in special tax regime for REIT & INVIT - To avoid dual Non-taxation in the hands of unit holders as well as business trust on any income distributed by such...

Income Tax: Section 194F relating to Tax Deducted at Source (TDS) on payments made by Mutual Funds or Unit Trust of India (UTI) on repurchase of units, attracting a TDS...

TDS on certain income from units of a business trust u/s 194LBA - This budget removes the difficulty of obtaining certificate of lower deduction rate u/s 197, w.e.f. 1st...

Clauses 216 to 220 of the Bill seeks to amend certain provisions of the Reserve Bank of India Act, 1934. It is proposed to amend section 2 of the Act so as to insert...

This circular provides relaxation from certain provisions for units allotted to an employee benefit trust for unit-based employee benefit schemes, aligns timelines for...

Insertion of new Chapter XII-EB - Tax on accreted income-Interest payable for non-payment of tax by trust or institution - When trust or institution is deemed to be...

This notification amends the Income-tax Rules, 1962. Key changes include: substituting references to "section 89(1)" with "section 89"; replacing Rule 26B to allow...

Notification No. 07/2019 - IGST(Rate) amended, by amending the entry related to cement.

SSI Exemption - clubbing of clearances of related persons - when the units have separate registration with the Central Excise Department/Income-Tax Authorites,...

Rates of Income Tax, TDS, TCS, and Depreciation etc. as amended.

TDS returns - Due dates - Rule 31A prescribing due dates for furnishing TDS statements amended

Amendment of section 194LBB. - TDS relating to income in respect of units of investment fund. - It is proposed to amend the said section so as to provide that the...

Trusts or institutions not filing the application in certain cases - Trust or institutions under first or second regime shall have to apply for re-registration in case...

This notification seeks to amend Notification No. 8/2020-Customs dated 1st February 2020, to revise Health Cess on certain items. The Table in the principal notification...

Exemption u/s 11 - donation received - if it is taken that the said fund was for infrastructural development or to say it was towards corpus fund of the trust, still as...

Quick Updates: