https://www.taxtmi.com/acts?id=51739 Interest on eligible bonds and dividends on Global Depository Receipts purchased in foreign currency through an approved intermediary are taxed at 10%, long term capital gains on those assets at 12.5%, and the non resident's remaining income at rates in force; deduction restrictions apply where gross total income consists solely of such interest or dividends, specified income is to be excluded for computing deductions under Chapter VIII, section 72(6) is inapplicable to such long term capital gains, return filing may be excused if tax has been deducted under Chapter XIX B, and the rules cover acquisitions by amalgamation with defined terms for approved intermediary and GDRs. en-us Thu, 14 Aug 2025 11:41:54 +0530 Sat, 31 Jan 2026 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51739 Interest on eligible bonds and dividends on Global Depository Receipts purchased in foreign currency through an approved intermediary are taxed at 10%, long term capital gains on those assets at 12.5%, and the non resident's remaining income at rates in force; deduction restrictions apply where gross total income consists solely of such interest or dividends, specified income is to be excluded for computing deductions under Chapter VIII, section 72(6) is inapplicable to such long term capital gains, return filing may be excused if tax has been deducted under Chapter XIX B, and the rules cover acquisitions by amalgamation with defined terms for approved intermediary and GDRs. Act-Rules Income Tax Thu, 14 Aug 2025 11:41:54 +0530 https://www.taxtmi.com/acts?id=51739