Section 196B | TDS on long term capital gains (LTCG) from units referred to in section 115AB

CA.R.S.KALRA , Last updated: 04 March 2021  
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196B. Where any income in respect of units referred to in section 115AB or by way of long-term capital gains arising from the transfer of such units is payable to an Offshore Fund, the person responsible for making the payment shall, at the time of credit of such income to the account of the payee o

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Published by

CA.R.S.KALRA
(C.A.)
Category Income Tax   Report

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