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          Income Tax

          Tax on income of Foreign Institutional Investor (FII) – Section 115AD

          Determination of Tax of Non Resident in Special Cases

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          Tax on FII securities sets differential rates for securities income, short- and long-term capital gains with specific surcharge rules. Section 115AD taxes income of Foreign Institutional Investors and specified funds from securities and capital gains at specified fixed rates, limits allowable deductions against such income, excludes higher surcharge on dividend and specified capital gains, prescribes attribution rules for specified funds and offshore banking units, modifies application of section 48 for securities transfers, and mandates return filing and restricted set off and carry forward of losses.
                          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.

                                Tax on FII securities sets differential rates for securities income, short- and long-term capital gains with specific surcharge rules.

                                Section 115AD taxes income of Foreign Institutional Investors and specified funds from securities and capital gains at specified fixed rates, limits allowable deductions against such income, excludes higher surcharge on dividend and specified capital gains, prescribes attribution rules for specified funds and offshore banking units, modifies application of section 48 for securities transfers, and mandates return filing and restricted set off and carry forward of losses.


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