TDS Section 194LBA — Distribution by business trust (REIT/InvIT)
FY 2025-26 · Rate 10% (resident) / 5% (non-resident interest) / 10% (non-resident dividend)
What does this section cover?
TDS on income distributed by business trust to unit-holders.
Why this section: REITs/InvITs pass through SPV income to unit-holders; trust withholds TDS based on the income type and residency.
Key facts
- Threshold
- No threshold
- Applicable for
- FY 2025-26
- Who deducts
- Business trust (REIT, InvIT)
- Paid to
- Unit-holder (resident or non-resident)
- Statutory source
- Section 194LBA, Income Tax Act
Common terms accountants use
If your description mentions any of these, Section 194LBA is likely the right answer. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBDT TDS rate chart.
Related TDS sections
Other sections in the same series or adjacent. Useful when narrowing down between similar payment categories.
Need a different section?
Describe the payment in plain English — “rent of plant”, “senior citizen interest”, “NRI dividend” — and the matcher will surface the right section.
Search TDS sections →Source: curated from the CBDT TDS rate chart. Dataset snapshot: 2025-04-01. Rates can change between Finance Acts and notifications — verify before deducting.