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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax rates for nonresident income govern withholding on dividends, interest, royalties and technical service fees.</h1> Clause 207 fixes special tax rates on specified incomes of non-residents and foreign companies - including dividends, specified interest, distributed income and income from units - and applies a separate fixed-rate regime to royalties and fees for technical services received from Government or Indian concerns where agreements are centrally approved or align with industrial policy. It defines key terms, disallows specified deductions and allowances for computing such income, prescribes treatment of general deductions when such income is included, and exempts return filing where tax has been deducted at source at the specified rates.

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