Withholding Tax

Consequences of failure to deduct or pay

Certificate for deduction at lower rate

Payments to non-resident sportsmen or sports associations

Income in respect of units of non-residents

Withholding Tax Rates

Income by way of interest from infrastructure debt fund

Income by way of interest from Indian Company

Income by way of interest on certain bonds and Government securities

Income from Units

Income from foreign currency bonds or Shares of Indian company

Income of Foreign Institutional Investors from securities