Other sums

Income payable "net of tax

Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations

Income in respect of units of non-residents

Income from units

Income from foreign currency bonds or shares of Indian company

Income of Foreign Institutional Investors from securities

Certificate for deduction at lower rate

No deduction to be made in certain cases

Lower deduction in certain cases for a limited period

Tax deducted is income received

Credit for tax deducted