Section 194LBC of the Income Tax Act, 1961 has been inserted with effect from 1st June 2016. Deductor: A person making payment to an investor in…
View More Section 194LBC – Income in respect of Investment in Securitization TrustDay: February 14, 2022
Section 194LBB – Income in respect of units of the Investment Fund
Section 194LBB of the Income Tax Act, 1961 has been inserted with effect from 1st June 2015 on TDS deduction on Income from Investment Funds. Time…
View More Section 194LBB – Income in respect of units of the Investment FundSection 194LBA – Certain Income from units of Business Trust
Section 194LBA of the Income Tax Act, 1961 has been inserted with effect from 1st October, 2014. The provisions of the same are explained hereunder…
View More Section 194LBA – Certain Income from units of Business TrustSection 194LB – Income by way of interest from Infrastructure Debt Fund
TDS shall be deducted under Sec 194LB for Interest from Infrastructure Funds if the following conditions apply- The interest income is paid by an infrastructure…
View More Section 194LB – Income by way of interest from Infrastructure Debt Fund