{"id":2557,"date":"2019-11-07T13:10:04","date_gmt":"2019-11-07T07:40:04","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2557"},"modified":"2020-01-09T17:05:44","modified_gmt":"2020-01-09T11:35:44","slug":"tds-under-section-194la-194lb-194lba-194lbb-194lbc","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/","title":{"rendered":"TDS under section- 194LA, 194LB, 194LBA, 194LBB, 194LBC"},"content":{"rendered":"<p>This article discusses in detail about the provisions of Section 194LA- Payment of compensation on acquisition of certain immovable property, 194LB- Income by way of interest from infrastructure debt fund, 194LBA- Certain income from units of a business trust, 194LBB- Income in respect of units of investment fund, 194LBC- Income in respect of investment in securitization trust.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2559 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/TDS-section.png\" alt=\"TDS section\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/TDS-section.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/TDS-section-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/TDS-section-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#Section_194LA-_TDS_on_Payment_of_Compensation_on_the_acquisition_of_certain_immovable_property\" title=\"Section 194LA- TDS on Payment of Compensation on the acquisition of certain immovable property.\">Section 194LA- TDS on Payment of Compensation on the acquisition of certain immovable property.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#Scope_of_Section_194LA\" title=\"Scope of Section 194LA\">Scope of Section 194LA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#Rate_of_TDS\" title=\"Rate of TDS\u00a0\">Rate of TDS\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#When_to_deduct_TDS_us_194LA\" title=\"When to deduct TDS u\/s 194LA\">When to deduct TDS u\/s 194LA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#Exception\" title=\"Exception\">Exception<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#Section_194LB-_TDS_on_Income_by_way_of_interest_from_an_infrastructure_debt_fund\" title=\"Section 194LB- TDS on Income by way of interest from an infrastructure debt fund.\">Section 194LB- TDS on Income by way of interest from an infrastructure debt fund.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#Scope_of_Section_194LB\" title=\"Scope of Section 194LB\">Scope of Section 194LB<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#Rate_of_TDS-2\" title=\"Rate of TDS\u00a0\">Rate of TDS\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#When_to_deduct_TDS_us_194LB\" title=\"When to deduct TDS u\/s 194LB\">When to deduct TDS u\/s 194LB<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#Section_194LBA-_TDS_on_Certain_income_from_units_of_a_business_trust\" title=\"Section 194LBA- TDS on Certain income from units of a business trust.\">Section 194LBA- TDS on Certain income from units of a business trust.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#Scope_of_Section_194LBA\" title=\"Scope of Section 194LBA\">Scope of Section 194LBA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#Rate_of_Tax\" title=\"Rate of Tax\">Rate of Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#When_to_deduct_TDS_us_194LBA\" title=\"When to deduct TDS u\/s 194LBA\">When to deduct TDS u\/s 194LBA<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#Section_194LBB-_TDS_on_Income_in_respect_of_units_of_an_investment_fund\" title=\"Section 194LBB- TDS on Income in respect of units of an investment fund.\">Section 194LBB- TDS on Income in respect of units of an investment fund.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#Scope_of_Section_194LBB\" title=\"Scope of Section 194LBB\">Scope of Section 194LBB<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#Rate_of_Tax-2\" title=\"Rate of Tax\">Rate of Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#When_to_deduct_TDS_us_194LBB\" title=\"When to deduct TDS u\/s 194LBB\">When to deduct TDS u\/s 194LBB<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#Section_194LBC-_TDS_on_Income_in_respect_of_investment_in_securitization_trust\" title=\"Section 194LBC- TDS on Income in respect of investment in securitization trust.\">Section 194LBC- TDS on Income in respect of investment in securitization trust.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#Scope_of_Section_194LBC\" title=\"Scope of Section 194LBC\">Scope of Section 194LBC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#Rate_of_Tax-3\" title=\"Rate of Tax\">Rate of Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#When_to_deduct_TDS_us_194LBC\" title=\"When to deduct TDS u\/s 194LBC\">When to deduct TDS u\/s 194LBC<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Section_194LA-_TDS_on_Payment_of_Compensation_on_the_acquisition_of_certain_immovable_property\"><\/span>Section 194LA- TDS on Payment of Compensation on the acquisition of certain immovable property.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Scope_of_Section_194LA\"><\/span><b>Scope of Section 194LA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Section 194LA applies to the amount of payment made in the nature of compensation or consideration or enhanced compensation \/consideration by any person to a resident on account of compulsory acquisition of any <a href=\"https:\/\/aktassociates.com\/blog\/tds-on-sale-of-property\/\">immovable property<\/a> (other than agriculture land).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rate_of_TDS\"><\/span><b>Rate of TDS\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tax at the rate of 10% shall be deducted under section 194LA on such amount paid.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"When_to_deduct_TDS_us_194LA\"><\/span><b>When to deduct TDS u\/s 194LA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tax under section 194LA shall be deducted at the time of making payment of such sum.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Exception\"><\/span><b>Exception<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">TDS u\/s 194LA is not required to be deducted under the following scenarios:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Where the amount of such payment or aggregate amount of such payments made to a resident during the Financial Year does not exceed Rs.2,50,000\/-.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">where such payment is made under section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30 of 2013).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Section_194LB-_TDS_on_Income_by_way_of_interest_from_an_infrastructure_debt_fund\"><\/span><strong>Section 194LB- TDS on Income by way of interest from an infrastructure debt fund.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Scope_of_Section_194LB\"><\/span><b>Scope of Section 194LB<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Section 194LB applies to the amount paid in the nature of <\/span>interest on infrastructure debt fund to a non-resident<span style=\"font-weight: 400;\"> (other than a company or foreign company).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rate_of_TDS-2\"><\/span><b>Rate of TDS\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The person responsible for making payment is required to deduct tax at the rate of <\/span><b>5%<\/b><span style=\"font-weight: 400;\"> on such an interest amount.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"When_to_deduct_TDS_us_194LB\"><\/span><b>When to deduct TDS u\/s 194LB<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tax under section 194LB shall be deducted <\/span>at the time of making payment<span style=\"font-weight: 400;\"> of such interest income.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Section_194LBA-_TDS_on_Certain_income_from_units_of_a_business_trust\"><\/span><strong>Section 194LBA- TDS on Certain income from units of a business trust.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Scope_of_Section_194LBA\"><\/span><b>Scope of Section 194LBA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Section 194LBA applies on the amount paid as Income under section 115UA by a Business trust to its unitholder.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rate_of_Tax\"><\/span><b>Rate of Tax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Income<\/b><\/td>\n<td><b>Rate of Tax<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Income paid to Resident unit holder u\/s 115UA, being of a nature referred to in section 10 (23FC)(a) or section 10 (23FCA)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Income paid to a non-resident (not being a company) or a foreign company unit holder u\/s 115UA, being of nature referred to in section 10 (23FC)(a)\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Income paid to a <a href=\"https:\/\/aktassociates.com\/blog\/income-tax-rules-for-nri\/\">non-resident<\/a> (not being a company) or a foreign company unit holder u\/s 115UA, being of nature referred to in section 10 (23FCA)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30% (the rate in force)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"When_to_deduct_TDS_us_194LBA\"><\/span><b>When to deduct TDS u\/s 194LBA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tax under section 194LBA shall be deducted at the time of making payment of such income.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Section_194LBB-_TDS_on_Income_in_respect_of_units_of_an_investment_fund\"><\/span><strong>Section 194LBB- TDS on Income in respect of units of an investment fund.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Scope_of_Section_194LBB\"><\/span><b>Scope of Section 194LBB<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Section 194LBB applies to the amount paid as income in respect of an Investment Fund specified under section 115UB to a unitholder.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rate_of_Tax-2\"><\/span><b>Rate of Tax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The Person responsible for making payment shall deduct a tax at the rate as specified below:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">In a case where the payee is a resident \u2013 Tax shall be deducted at the rate of 10%.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">In the case where the payee is a non-resident (not being a company) or a foreign company \u2013 Tax shall be deducted at the rate in force\u00a0<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"When_to_deduct_TDS_us_194LBB\"><\/span><b>When to deduct TDS u\/s 194LBB<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tax u\/s 194LBB shall be deducted at the earlier of, the credit of such income to the account of the payee or at the time of making payment either in cash or by way of issuing cheque or draft or by any other mode.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Section_194LBC-_TDS_on_Income_in_respect_of_investment_in_securitization_trust\"><\/span><strong>Section 194LBC- TDS on Income in respect of investment in securitization trust.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Scope_of_Section_194LBC\"><\/span><b>Scope of Section 194LBC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Section 194LBC applies to the amount paid as an income to an investor in respect of an investment in a securitization trust as specified u\/s 115TCA.<\/span><\/p>\n<h3><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/tds-return-filing\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2319 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return.png\" alt=\"TDS Return\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Rate_of_Tax-3\"><\/span><b>Rate of Tax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The Person responsible for making payment shall deduct a tax at the rate as specified below:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">In the case where the payee is a resident Individual or <a href=\"https:\/\/aktassociates.com\/blog\/hindu-undivided-family-taxability-benefits\/\">HUF<\/a> \u2013 Tax shall be deducted at the rate of 25%.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">In the case where the payee is any other resident person- Tax shall be deducted at the rate of 30%<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">In the case where a payee is a Non-resident person- Tax shall be deducted at the rate in force.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"When_to_deduct_TDS_us_194LBC\"><\/span><b>When to deduct TDS u\/s 194LBC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tax u\/s 194LBC shall be deducted at the earlier of, the credit of such income to the account of the payee or at the time of making payment either in cash or by way of issuing cheque or draft or by any other mode.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>This article discusses in detail about the provisions of Section 194LA- Payment of compensation on acquisition of certain immovable property, &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"TDS under section- 194LA, 194LB, 194LBA, 194LBB, 194LBC\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/#more-2557\">Read more<span class=\"screen-reader-text\">TDS under section- 194LA, 194LB, 194LBA, 194LBB, 194LBC<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2558,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TDS under section- 194LA, 194LB, 194LBA, 194LBB, 194LBC<\/title>\n<meta name=\"description\" content=\"This article discusses in detail about the provisions of Section 194LA- Payment of compensation on acquisition of certain immovable property, 194LB- Income by way of interest from infrastructure debt fund, 194LBA- Certain income from units of a business trust, 194LBB- Income in respect of units of investment fund, 194LBC- Income in respect of investment in securitization trust.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-194la-194lb-194lba-194lbb-194lbc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TDS under section- 194LA, 194LB, 194LBA, 194LBB, 194LBC\" \/>\n<meta property=\"og:description\" content=\"This article discusses in detail about the provisions of Section 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