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Section 115A - Tax on dividends royalty and technical service fees in the case of foreign companies

Income Tax - Computation of Income or Rate of Tax in case of Specified Income or in Specified Type of Assesses (Section 115 series) - 01 - SEC - 115A: tax on dividends, royalty and technical service fees in the case of foreign companies NATURE OF INCOME RATE OF TAX Where the total income of a non-resident (not being a company) or a foreign company includes any income by way of:- (i) dividends (other than dividends referred u/s 115-O) 20% (ii) Interest received from Government or Indian concern o .....

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the Unit Trust of India. However this income is exempt u/s 10(35) Exempt Where the total income of a non-resident (not being a company) or a foreign company includes any income by way of royalty or fees for technical service other than referred u/s 44DA(1) received from Govt. or an Indian concern in pursuance of an agreement by non-resident /or foreign company, the income tax shall be chargeable by following rates:- (i) amount of income-tax calculated on the income by way of royalty 10% (ii) amo .....

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