Budget 2023-24: Removal of exemption from TDS on payment of interest on listed debentures to a resident

Last updated: 01 February 2023

Section 193 of the Act provides for TDS on payment of any income to a resident by way of interest on securities. 2. The proviso to section 193 of the Act provides exemption from TDS in respect of payment of interest on certain securities. Clause (ix) of the proviso to the aforesaid section provid

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Category Union Budget   Report

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