Income Tax PAN TDS

Section 194LBC – Income in respect of Investment in Securitization Trust

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 respect of an investment in a Securitization Trust shall be liable to deduct tax. Time of Deduction: Deduction shall be made by payer, earlier of- At the time of credit […]

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