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Section 194LD in the Income-tax Act, 2025

The answer

Section 194LD of the Income-tax Act, 1961 is not mapped to a Table serial in the Income-tax Act, 2025. No s.393(2) serial reproduces the 194LD conditions (interest on rupee denominated bonds or Government securities payable to a Foreign Institutional Investor or QFI). It is not mapped to a serial; cite s.393(2) and have the position confirmed. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.

What happened to it

194LD No s.393(2) serial reproduces the 194LD conditions (interest on rupee denominated bonds or Government securities payable to a Foreign Institutional Investor or QFI). It is not mapped to a serial; cite s.393(2) and have the position confirmed.

Source: the enacted text of the Income-tax Act, 2025 [30 of 2025], as amended by the Finance Act, 2026. 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 194LD called in the Income-tax Act, 2025?

Section 194LD of the Income-tax Act, 1961 is not mapped to a Table serial in the Income-tax Act, 2025. No s.393(2) serial reproduces the 194LD conditions (interest on rupee denominated bonds or Government securities payable to a Foreign Institutional Investor or QFI). It is not mapped to a serial; cite s.393(2) and have the position confirmed. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.

What happens to 194LD under the Income-tax Act, 2025?

No s.393(2) serial reproduces the 194LD conditions (interest on rupee denominated bonds or Government securities payable to a Foreign Institutional Investor or QFI). It is not mapped to a serial; cite s.393(2) and have the position confirmed.

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