SN

Summary of Notifications

Notification

1.

No deduction of tax shall be made u/s 393(1) [TSN 2]

on payment of lease rent or supplemental lease rent

made by a person (lessee)

to a person being a Unit located in International Financial Services Centre (lessor)

subject to conditions specified in said notifications

74/2026 dated 03-07-2026

2

No deduction of tax shall be made u/s 393(1) [TSN 2]

on payment in the nature of lease rent or supplemental lease rent

made by a person (lessee)

to a person being a Unit of an International Financial Services Centre (lessor)

for lease of a ship

subject to conditions specified in said notifications

75/2026 dated 03-07-2026

3

No deduction of tax shall be made under the provisions of the Act as specified in column (4) of the Table

in respect of the payments, as specified in column (3) of the said Table,

made by any payer

to a person being a Unit of IFSC, (payee),

as specified in column (2) of the said Table

80/2026 dated 03-07-2026