THE FOURTH SCHEDULE - Rates for deduction of tax at source in the case of non-resident deductee

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..... (i) interest Twenty per cent. (ii) dividends on which distribution tax has not been paid Twenty per cent. (iii) capital gains Thirty per cent. (iv) any other investment income Twenty per cent. 2. On income by way of royalty or fees for technical services. Twenty per cent. 3. On inco .....

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