Section 194LB | TDS on Income by way of Interest from Infrastructure Debt Fund

CA.R.S.KALRA , Last updated: 15 February 2021  
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194LB. Where any income by way of interest is payable to a non-resident, not being a company, or to a foreign company, by an infrastructure debt fund referred to in clause (47) of section 10, the person responsible for making the payment shall, at the time of credit of such income to the account of

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CA.R.S.KALRA
(C.A.)
Category Income Tax   Report

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