Section 196C | TDS on Income from foreign currency bonds or GDRs

CA.R.S.KALRA , Last updated: 06 March 2021  
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196C. Where any income by way of interest or dividends in respect of bonds or Global Depository Receipts referred to in Section 115AC or by way of long-term capital gains arising from the transfer of such bonds or Global Depository Receipts is payable to a non-resident, the person responsible for ma

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CA.R.S.KALRA
(C.A.)
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