https://www.taxtmi.com/acts?id=3208 Section 115A establishes a special aggregate tax computation for non residents and foreign companies whose total income includes dividends, specified categories of interest, income from specified mutual fund units, royalties or fees for technical services: separate tax amounts are calculated on each category and added to the tax on residual income after excluding those items. The section disallows specified deductions for such income, prescribes treatment for Chapter VI A benefits and return filing exemptions where tax has been deducted at source at prescribed rates, and defines key terms by reference. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 14:22:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3208 Section 115A establishes a special aggregate tax computation for non residents and foreign companies whose total income includes dividends, specified categories of interest, income from specified mutual fund units, royalties or fees for technical services: separate tax amounts are calculated on each category and added to the tax on residual income after excluding those items. The section disallows specified deductions for such income, prescribes treatment for Chapter VI A benefits and return filing exemptions where tax has been deducted at source at prescribed rates, and defines key terms by reference. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3208