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    Comparison of Section 193 "Tax on income from Global Depository Receipts purchased in foreign curren...
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    Act RulesIncome Tax
    Comparison of Section 193 "Tax on income from Global Depository Receipts purchased in foreign curren...
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    Tax on GDR income segregates dividend and long term gain streams, taxes them at specified concessional rates.
    The provision creates a special tax regime for resident employees of specified knowledge based companies (or their subsidiaries) who receive GDR linked income acquired in foreign currency: dividends on qualifying GDRs are taxed at a prescribed concessional rate, long term capital gains on transfer of such GDRs are taxed at a separate prescribed concessional rate, and the balance of the individual's income is taxed at prevailing rates. GDR income is excluded from gross total income for computing deductions, sole GDR dividend income precludes other deductions, and section 72(6) does not apply to these LTCG computations.

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