THE FOURTH SCHEDULE - Rates for deduction of tax at source in the case of non-resident deductee

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.... (Rates for deduction of tax at source in the case of non-resident deductee) S. No. Nature of Payment Rate 1. Investment income by way of - (i) interest Twenty per cent. (ii) dividends on w....

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....ngs wherefrom are taxable under sub-item (b) of item 4 of rule 3 of the First Schedule) or sports; (ii) advertisement; or (iii) contribution of articles relating to any game or sport in newspapers,....