Section 196D | TDS on Income of foreign institutional investors from securities

CA.R.S.KALRA , Last updated: 06 March 2021  
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196D. (1) Where any income in respect of securities referred to in clause (a) of sub-section (1) of section 115AD, not being income by way of interest referred to in section 194LD, is payable to a Foreign Institutional Investor, the person responsible for making the payment shall, at the time of cre

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Published by

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

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