Income-tax Act 1961 Archives - Page 33 of 94

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March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 196A : Income in respect of units of non-residents

196A. (1) Any person responsible for paying to a non-resident, not being a company, or to a foreign company, any income in respect of units of a Mutual Fund specified […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 196 : Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations

196. Notwithstanding anything contained in the foregoing provisions of this Chapter, no deduction of tax shall be made by any person from any sums payable to— (i) the Government, or […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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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

Published by Law@HostBooks at March 6, 2018

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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

Published by Law@HostBooks at March 6, 2018

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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

Published by Law@HostBooks at March 6, 2018

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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

Published by Law@HostBooks at March 6, 2018

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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

Published by Law@HostBooks at March 6, 2018

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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

Published by Law@HostBooks at March 6, 2018

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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 […]

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