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)
5 September, 2025
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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 ... Summary
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.
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