Central Government make reduction in rate in respect of income-tax in favour of any person, being a foreign company, or a person (other than a company) who is non-resident u/s 293A

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....ing a foreign company, or a person (other than a company) who is non-resident u/s 293A NOTIFICATION NO. G.S.R.306(E)  DATED 31-3-1983 Whereas, the Central Government is satisfied that it is necessary and expedient in the public interest to make reduction in rate in respect of income-tax in favour of any person, being a foreign company, or a person (other than a company) who is non-re....

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....of such income-tax ; (b) where the total income of such person includes such profits and gains, the tax payable by him on his total income shall be --- (i) the aggregate of the income-tax and surcharge payable by him in accordance with the provisions of clause (a) on the profits and gains referred to in that clause included in the total income, plus (ii) the amount of income-tax calculate....