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Tuesday, November 04, 2025

Tag: section 194LBA

Section 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…

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Key features of FVU version 4.5

Incorporation of section 194LBA (Certain income from units of a business trust): Section 194LBA is applicable for Form no. 26Q and 27Q Section 194LBA is…

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