https://www.taxtmi.com/acts?id=51737 Non-residents and foreign companies receive specified categories of passive and service income taxed at fixed prescribed rates while their remaining total income is taxed at rates in force; royalty and technical-service receipts under approved or policy-consistent agreements are similarly subject to specified rates, with royalties for certain transfers of copyright or computer software treated under this regime. Definitions for computer software, royalty and fees for technical services are specified, deductions for listed allowances are disallowed for such income, and special rules control deduction entitlement and filing where income consists solely of these receipts. en-us Thu, 14 Aug 2025 11:40:32 +0530 Thu, 28 Aug 2025 18:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51737 Non-residents and foreign companies receive specified categories of passive and service income taxed at fixed prescribed rates while their remaining total income is taxed at rates in force; royalty and technical-service receipts under approved or policy-consistent agreements are similarly subject to specified rates, with royalties for certain transfers of copyright or computer software treated under this regime. Definitions for computer software, royalty and fees for technical services are specified, deductions for listed allowances are disallowed for such income, and special rules control deduction entitlement and filing where income consists solely of these receipts. Act-Rules Income Tax Thu, 14 Aug 2025 11:40:32 +0530 https://www.taxtmi.com/acts?id=51737