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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 Interest received: from Government or Indian concern on money borrowed by Government/ Indian concern in foreign currency other than referred to in (2), (3) and )4) below. from an Indian debt fund referred to in section 10(47) on moneys borrowed b .....

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is payable on or after 01-06-2013 but before 01-06-2015 on investment made by Foreign Institutional Investor (FII) or Qualified Foreign Investor in foreign currency: Rupee dominated bond of an Indian Company Government security Rate of Interest should be approved by Government. Royalty and fee for Technical service other than referred in 44DA: Received from Government in pursuance of agreement Received from Indian concern in pursuance of agreement approved by Central Government or in accordance .....

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