https://www.taxtmi.com/manuals?id=2809 Special tax rates apply to dividend income and long-term capital gains arising from Global Depository Receipts purchased in foreign currency, subject to the assessee being a resident individual employed by an Indian company, or its subsidiary, engaged in a specified knowledge-based industry or service. The concessional treatment is confined to eligible GDRs issued against specified underlying instruments, while other income continues to be taxed at the normal rates in force. Deductions are restricted where income consists only of GDR dividends, and special computation rules apply for covered income. en-us Fri, 02 Jun 2023 12:18:00 +0530 Thu, 04 Jun 2026 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2809 Special tax rates apply to dividend income and long-term capital gains arising from Global Depository Receipts purchased in foreign currency, subject to the assessee being a resident individual employed by an Indian company, or its subsidiary, engaged in a specified knowledge-based industry or service. The concessional treatment is confined to eligible GDRs issued against specified underlying instruments, while other income continues to be taxed at the normal rates in force. Deductions are restricted where income consists only of GDR dividends, and special computation rules apply for covered income. Manuals Income Tax Fri, 02 Jun 2023 12:18:00 +0530 https://www.taxtmi.com/manuals?id=2809