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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Amendment made in case of TDS of Non-Resident- In respect of ...


TDS on Non-Residents for Mutual Funds Set at 20%, Lower Rates Possible u/ss 90(1) or 90A(1) Treaties.

February 3, 2023

Notes     Income Tax

Amendment made in case of TDS of Non-Resident- In respect of units of Mutual Fund u/s 10(23D) or from specified companies u/s 10(35) has to deduct 20% or if treaty u/s 90(1) or 90A(1) provides lower rate.

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