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    <title>THE FOURTH SCHEDULE - Rates for deduction of tax at source in the case of non-resident deductee</title>
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    <description>The Fourth Schedule sets rates for deduction of tax at source on payments to non-resident deductees by categorising income types-investment income (interest, dividends without distribution tax, capital gains, other investment receipts), royalties and fees for technical services, sports-related payments and contributions, winnings from lotteries/gambling/horse races-and a residual category of other income, each attracting a specified withholding rate determined by the nature of the payment.</description>
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      <description>The Fourth Schedule sets rates for deduction of tax at source on payments to non-resident deductees by categorising income types-investment income (interest, dividends without distribution tax, capital gains, other investment receipts), royalties and fees for technical services, sports-related payments and contributions, winnings from lotteries/gambling/horse races-and a residual category of other income, each attracting a specified withholding rate determined by the nature of the payment.</description>
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