TDS on certain income from units of a business trust u/s 194LBA ...
Budget Simplifies TDS on Business Trust Income; No More Certificate Needed for Lower Deduction Rate from April 2023.
February 2, 2023
Notes Income Tax
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 April 2023.
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