Central Government make reduction in rate in respect of income-tax in favour of any person, being a foreign company, or a person (other than a company) who is non-resident u/s 293A

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... than a company) who is non-resident u/s 293A NOTIFICATION NO. G.S.R.306(E) DATED 31-3-1983 Whereas, the Central Government is satisfied that it is necessary and expedient in the public interest to make reduction in rate in respect of income-tax in favour of any person, being a foreign company, or a person (other than a company) who is non-resident, with whom the Central Government has entered .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uch person includes such profits and gains, the tax payable by him on his total income shall be --- (i) the aggregate of the income-tax and surcharge payable by him in accordance with the provisions of clause (a) on the profits and gains referred to in that clause included in the total income, plus (ii) the amount of income-tax calculated on the amount of total income as reduced by the amount .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X