Tag: Form 27Q

TDS on Income from Investment in Securitisation Trust – Section 393(1) (194LBC)

The provisions relating to TDS on income from investment in securitisation trusts have been restructured under the Income-tax Act, 2025. The earlier Section 194LBC of the Income-tax Act, 1961 is… Read more »

TDS on Income from Investment Fund – Section 393(1) (Section 194LBB)

The provisions relating to TDS on income from investment funds have been restructured under the Income-tax Act, 2025. The earlier Section 194LBB of the Income-tax Act, 1961 is now covered… Read more »

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

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 »

TDS on Interest Payable to Non-Residents – Section 393(2) (Section 194LC)

The provisions relating to TDS on interest payable to non-residents on foreign borrowings have been restructured under the Income-tax Act, 2025. The earlier Section 194LC of the Income-tax Act, 1961… Read more »

Significance of the ‘REMARKS’ in TDS Returns

For the different payment types, as per applicability, standard TDS rates are specified. Under certain provisions of the Act, there could be deviation from this standard deduction rate. The ‘Remarks’… Read more »

TDS on Payments to Non-Residents – Section 393(2) (Section 195)

The provisions relating to deduction of tax at source on payments made to non-residents have been restructured under the Income-tax Act, 2025. The earlier Section 195 of the Income-tax Act,… Read more »