CBDT notifies Aircraft Lease Business unit under IFSC exempted from TDS u/s 194 from any Income in nature of dividend w.e.f. September 1st 2023 [Read Notification]

CBDT - CBDT notifies Aircraft Lease Business - Aircraft Lease Business - IFSC - TDS - Income in nature of dividend - taxscan

The Central Board of Direct Taxes (CBDT) vide notification no. S.O. 3254(E) published on 20th July 2023 has notified the exemption of income in nature of divided incurred by the aircraft lease business unit under International Financial Services Center from Tax Deduction at Source (TDS) under Section 194 of Income Tax Act, 1961. The notification…

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