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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>Reduced tax rate on non-resident interest income for foreign currency borrowings enables lower withholding for qualifying loans and bonds.</h1> Interest paid to a non resident on foreign currency borrowings under loan agreements or long term infrastructure bonds is taxable and subject to withholding at a reduced rate introduced by the Finance Act, 2012, subject to borrowings falling within the specified implementation period and being approved. General approval is extended to borrowings that comply with External Commercial Borrowing regulations; for infrastructure bonds the proceeds must be used for infrastructure end uses. Detailed conditions and procedures are set out in the CBDT circular dated 21/09/2012.

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