https://www.taxtmi.com/acts?id=49205 Clause 207 fixes special tax rates on specified incomes of non-residents and foreign companies - including dividends, specified interest, distributed income and income from units - and applies a separate fixed-rate regime to royalties and fees for technical services received from Government or Indian concerns where agreements are centrally approved or align with industrial policy. It defines key terms, disallows specified deductions and allowances for computing such income, prescribes treatment of general deductions when such income is included, and exempts return filing where tax has been deducted at source at the specified rates. en-us Fri, 14 Feb 2025 17:42:18 +0530 Sat, 15 Feb 2025 10:22:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49205 Clause 207 fixes special tax rates on specified incomes of non-residents and foreign companies - including dividends, specified interest, distributed income and income from units - and applies a separate fixed-rate regime to royalties and fees for technical services received from Government or Indian concerns where agreements are centrally approved or align with industrial policy. It defines key terms, disallows specified deductions and allowances for computing such income, prescribes treatment of general deductions when such income is included, and exempts return filing where tax has been deducted at source at the specified rates. Act-Rules Bills Fri, 14 Feb 2025 17:42:18 +0530 https://www.taxtmi.com/acts?id=49205