Comparison of section 214 'Tax on investment income and long-term capital gains.' between the Income-Tax Act, 2025 (as passed) and the Income-Tax Bill, 2025 (as originally introduced)

Tax on investment income: enacted wording omits explicit treatment of long term capital gains on non specified assets, creating rate uncertainty.

Special tax rates apply to certain income categories of a non-resident Indian: a specified rate on income from investment, a separate concessional rate on long-term capital gains from a 'specified asset,' and general rates for residual total income; the enacted text omits an explicit allocation of long-term capital gains on non-specified assets into the investment-income category, creating uncertainty whether such gains attract the special investment rate or fall to residual rates.