March 6, 2018

Section – 195A : Income payable “net of tax”

195A. In a case other than that referred to in sub-section (1A) of section 192, where under an agreement or other arrangement, the tax chargeable on any income referred to […]
March 6, 2018

Section – 195 : Other sums

195. (1) 85Any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest (not being interest referred to in section 194LB or […]
March 6, 2018

Section – 194LD : Income by way of interest on certain bonds and Government securities

194LD. (1) Any person who is responsible for paying to a person being a Foreign Institutional Investor or a Qualified Foreign Investor, any income by way of interest referred to […]
March 6, 2018

Section – 194LC : Income by way of interest from Indian company

194LC. (1) Where any income by way of interest referred to in sub-section (2) is payable to a non-resident, not being a company or to a foreign company by a […]
March 6, 2018

Section – 194LBC : Income in respect of investment in securitization trust

194LBC. (1) Where any income is payable to an investor, being a resident, in respect of an investment in a securitisation trust specified in clause (d) of the Explanation occurring […]
March 6, 2018

Section – 194LBB : Income in respect of units of investment fund

194LBB. Where any income, other than that proportion of income which is of the same nature as income referred to in clause (23FBB) of section 10, is payable to a […]
March 6, 2018

Section – 194LBA : Certain income from units of a business trust

194LBA. (1) Where any distributed income referred to in section 115UA, being of the nature referred to in 70[sub-clause (a) of] clause (23FC) 71[or clause (23FCA)] of section 10, is […]
March 6, 2018

Section – 194LB : Income by way of interest from infrastructure debt fund

194LB. Where any income by way of interest is payable to a non-resident, not being a company, or to a foreign company, by an infrastructure debt fund referred to in […]
March 6, 2018

Section – 194LA : Payment of compensation on acquisition of certain immovable property

194LA. Any person responsible for paying to a resident any sum, being in the nature of compensation or the enhanced compensation or the consideration or the enhanced consideration on account […]
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