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Yes, the provisions of ICDS shall apply for computation of these incomes , as the rate of tax is applied after determination of the income.
ICDS applicability to non-residents ensures income is determined under ICDS before flat-rate tax treatment on passive receipts. ICDS applies to non-resident income taxed at a flat rate-such as interest, royalty and fees for technical services-because the flat tax is applied after determination of income, so Income Computation and Disclosure Standards govern measurement and recognition for computing taxable income.
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TaxTMI