https://www.taxtmi.com/manuals?id=1303 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. en-us Mon, 23 Nov 2015 13:20:00 +0530 Mon, 07 Apr 2025 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1303 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. Manuals Income Tax Mon, 23 Nov 2015 13:20:00 +0530 https://www.taxtmi.com/manuals?id=1303