# section194lba
1 posts in `section194lba` tag

India Income Tax: Section 194LBA and TDS for Business Trusts
This blog post explains Section 194LBA of India's Income Tax Act, detailing the Tax Deducted at Source (TDS) rules for income distributions (interest, dividend, rent) from Business Trusts (REITs and InvITs) to resident and non-resident unitholders, including rates, compliance, and consequences.