Tax on foreign currency bonds and GDR income: fixed withholding rates and specific capital gains treatment for non-residents. Special tax regime for non-residents imposes fixed rates on interest from specified bonds and dividends on specified Global Depository Receipts purchased in foreign currency through an approved intermediary, and a distinct fixed rate on long-term capital gains from transfer of those securities. Where gross total income consists only of such interest or dividends, certain deductions are disallowed; if such receipts are part of broader income, gross total income is reduced by them for deduction calculations. The provision excludes a particular long-term capital gains computation rule, offers a filing exemption when tax is deducted at source, and extends treatment to acquisitions by amalgamation.