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    <title>Tax on investment income and long-term capital gains.</title>
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    <description>Taxation for a non-resident Indian separates income into specified categories: investment income taxed at a dedicated rate; long-term capital gains on specified assets taxed at a separate concessional rate; and the remainder of total income, after excluding those categories, taxed at the rates otherwise in force. The aggregate income-tax payable is the sum of tax computed on each category at its prescribed rate.</description>
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      <description>Taxation for a non-resident Indian separates income into specified categories: investment income taxed at a dedicated rate; long-term capital gains on specified assets taxed at a separate concessional rate; and the remainder of total income, after excluding those categories, taxed at the rates otherwise in force. The aggregate income-tax payable is the sum of tax computed on each category at its prescribed rate.</description>
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