Table [For Payments to Non-Resident]-Long-term Capital Gains on Transfer of Bonds or Global Depository Receipts

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th 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 from the transfer of....