Income from foreign currency bonds or shares of Indian company

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..... pital gains arising from the transfer of such 4 [bonds or Global Depository Receipts] is payable to a non-resident], the person responsible for making the payment shall, at the time of credit of such income to the account of the payee or at the time of payment thereof 6 [ by any mode ] , whichever is earlier, deduct income-tax thereon at the rate of ten per cent : 7 [****] .....

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..... r draft or by any other mode 7. Omitted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 01-04-2020 before it was read as 5 [Provided that no such deduction shall be made in respect of any dividends referred to in section 115-O.] - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanag .....

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