Income from an investment in a securitisation trust specified in s.221
- Rate
- 10%
- Threshold
- Nil
- Who deducts
- Any securitisation trust specified in section 221
- 1961 Act
- Section 194LBC
Section finders.393(1) [Table: Sl. No. 4(iv)]Act page 470 s.393(2) [Table: Sl. No. 9]Act page 478
Section 194LBC in the Income-tax Act, 2025
The answer
Section 194LBC of the Income-tax Act, 1961 is s.393(1) [Table: Sl. No. 4(iv)] and s.393(2) [Table: Sl. No. 9] of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.
As enacted
Income from an investment in a securitisation trust specified in s.221, to a non-resident investor
- Rate
- Rates in force
- Who deducts
- Securitisation trust specified in section 221
- 1961 Act
- Section 194LBC
Source: the enacted text of the Income-tax Act, 2025 [30 of 2025], as amended by the Finance Act, 2026, pages 470, 478. This page sets out the Table entry as read from the Act; read the section and the Notes to its Table before relying on it for a return or an opinion.
Questions this answers
What is section 194LBC called in the Income-tax Act, 2025?
Section 194LBC of the Income-tax Act, 1961 is s.393(1) [Table: Sl. No. 4(iv)] and s.393(2) [Table: Sl. No. 9] of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.
What is the TDS rate and threshold under s.393(1) [Table: Sl. No. 4(iv)]?
Rate: 10%. Threshold: Nil. It covers: Income from an investment in a securitisation trust specified in s.221.
What is the TDS rate and threshold under s.393(2) [Table: Sl. No. 9]?
Rate: Rates in force. It covers: Income from an investment in a securitisation trust specified in s.221, to a non-resident investor.