Tax on foreign currency bonds and GDR income: fixed rates apply to interest, dividends and capital gains with restricted deductions. Where a non resident's total income includes interest on specified bonds purchased in foreign currency, dividends on Global Depository Receipts acquired in foreign currency through an approved intermediary, or long term capital gains on transfer of those assets, tax is computed by applying fixed rates to the interest/dividend and to the long term capital gains components and adding the tax on the remaining income after excluding those components; deduction limitations, special computation rules for capital gains, filing exceptions, and application in amalgamation contexts also apply.