Section - 10(4C) (of Income Tax Act, 1961), Income-tax Act.
Section - 10(4C) (of Income Tax Act, 1961), Income-tax Act.
Incomes not included in total income.
Any income by way of interest payable to a non-resident, not being a company, or to a foreign company, by any Indian company or business trust in respect of monies borrowed from a source outside India by way of issue of rupee denominated bond, as referred to in clause (ia) of sub-section (2) of section 194LC (of Income Tax Act, 1961), during the period beginning from the 17th day of September, 2018 and ending on the 31st day of March, 2019;
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