Table [For Payments to Non-Resident]-Interest or Dividend on Bonds or Global Depository Receipts

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....-tax Act, 1961. Sl. No. Nature of payment Recipient Deductor Rate of TDS 13 Income by way of interest or dividends in respect of bonds or Global Depository Receipts referred to in section 209 Non-resident Any person 10%  Scope of the provision This clause applies to interest or dividend income in respect of bonds or Global Depository Receipts ....