Tax on cross-border passive income: prescribed withholding rates apply to dividends, interest, royalties and technical service fees. Section 115A establishes a special aggregate tax computation for non residents and foreign companies whose total income includes dividends, specified categories of interest, income from specified mutual fund units, royalties or fees for technical services: separate tax amounts are calculated on each category and added to the tax on residual income after excluding those items. The section disallows specified deductions for such income, prescribes treatment for Chapter VI A benefits and return filing exemptions where tax has been deducted at source at prescribed rates, and defines key terms by reference.