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Amendment of section 115A.

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..... sub-section (5),- (i) in clause (a), for the word, brackets and letter clause (a) , the words, brackets and letters clause (a) or clause (b) shall be substituted; (ii) for clause (b), the following clause shall be substituted, namely:- (b) the tax deductible at source under the provisions of Part B of Chapter XVII has been deducted from such income and the rate of such deduction is not less than t .....

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..... in case of a non-resident whose total income consists of dividends or interest payments as specified in clause (a) of the said sub-section and royalty or fees for technical services as specified in clause (b) of the said sub-section. Sub-section (5) of the said section provides that a non-resident will not be required to furnish its return of income under sub-section (1) of section 139 of the Inco .....

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..... ible at source on such income as referred to in clause (a) of sub-section (1) of the said section has been deducted as per the provisions of Part B of Chapter XVII of the Income-tax Act. It is further proposed to amend clause (b) of the said sub-section so as to provide that the tax deductible at source on income referred to in clause (a) or clause (b) of subsection (1) of the said section, has be .....

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