Whether non-deduction of tax is only in respect of interest credited to Non-resident (External) Account and not to all types of non-resident accounts

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.... types of non-resident accounts 1. Attention is invited to the Boards Circular Letter F.No. 12/29/65-IT(B), dated 1-6-1965 [Annex] instructing that there should be no deduction of tax at source from interest income credited to the account of any non-resident. This instruction was issued on the basis of the provisions of section 10(4A) as introduced from April 1, 1965 which exempted from tax int....

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....[1970] 77 ITR (St.) 1]. A copy of the Notification was forwarded to the Commissioners of Income-tax with the Boards Circular F.No. 1(10)/69-TPL, dated 2-4-1970. 4. In view of the amendment of section 10(4A) with effect from April 1, 1969 the instructions regarding the non-deduction of tax at source will apply only to interest credited to Non-resident (External) Accounts and not to all types of ....