TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 115A: Tax rules for non-residents and foreign companies on dividends, interest, units, royalties, and technical fees</h1> Non-resident individuals and foreign companies with income from dividends, certain interest (including specified infrastructure/international fund categories), units purchased in foreign currency, royalties or technical service fees from Indian sources are taxed under Section 115A at specified concessional rates (generally 20% on dividends, interest and units; 5% for certain infrastructure interest; specified rates for other interest categories; 20% for royalties/technical services where applicable). Such income is computed without allowing deductions under sections 28-44C and 57; Chapter VI-A deductions are restricted when gross total income consists solely of these receipts. No return is required if tax has been deducted at source at the prescribed rates.
TaxTMI 
TaxTMI 
