TaxTMI 
Section 393(2); Table [For Payments to Non-Resident] - Long-Term Capital Gains on Transfer of Bonds or Global Depository Receipts
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....d with Section 115AC of the Income-tax Act, 1961. Sl. No. Nature of payment Recipient Deductor Rate of TDS 14 Long-term capital gains arising from the transfer of bonds or Global Depository Receipts referred to in section 209 Non-resident Any person 12.5% Scope of the provision This clause applies to long-term capital gains arising ....