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of <h1>Foreign Investors Get Tax Clarity: New Interpretative Provisions Streamline Investment Income and Exchange Asset Rules</h1> The text analyzes Clause 212 of the Income Tax Bill, 2025, which introduces interpretative provisions for a special taxation regime applicable to non-residents and foreign companies. The clause defines key terms like 'foreign exchange asset' and 'investment income', largely maintaining the framework of Section 115C of the Income-tax Act, 1961. The provisions aim to provide tax incentives for foreign investments while ensuring clarity, transparency, and consistency with economic objectives, with minor updates to statutory references and definitions.
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