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of <h1>Foreign Investors Get Tax Relief: Simplified 10% Rate for Interest, Dividends on Global Bonds and Receipts</h1> A new legislative provision in the Income Tax Bill, 2025 addresses taxation of non-resident income from foreign currency-purchased bonds and Global Depository Receipts. The clause establishes a concessional tax regime with specific rates for interest (10%), dividends (10%), and long-term capital gains (12.5%). It provides simplified compliance mechanisms, including exemptions from return filing for certain passive investors, while maintaining continuity with previous taxation frameworks. The provision aims to attract foreign investment by offering clear, predictable tax treatment for specified financial instruments.
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