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Whether ICDS is applicable to Non-Residents whose income is liable to be taxed at a flat rate of tax like interest, royalty and fees for technical services u/s 115A.

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Manual - Introduction

Yes, the provisions of ICDS shall apply for computation of these incomes , as the rate of tax is applied after determination of the income.

Dated: 11-8-2017

Manual - Introduction - Income computation and disclosure standards (ICDS)

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