Daily Archives: May 14, 2026

TDS on Income from Units of Business Trust – Section 393(1) (Section 194LBA)

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The provisions relating to TDS on income distributed by business trusts have been restructured under the Income-tax Act, 2025. The earlier Section 194LBA of the Income-tax Act, 1961 is now… Read more »

TDS on Interest from Infrastructure Debt Fund – Section 393(2) (194LB)

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The provisions relating to TDS on interest income from infrastructure debt funds payable to non-residents have been restructured under the Income-tax Act, 2025. The earlier Section 194LB of the Income-tax… Read more »