IT Act 115Eअध्याय XII · A [ Inserted by Act 11 of 1983, Section 36 (w.e.f. 1.6.1983).] Special Provisions Relating To Certain Incomes Of Non-Residents

धारा 115E · [ Tax on investment income and long-term capital gains. [ Substituted by Act 26 of 1997, Section 36, for Section 115-E (w.e.f. 1.4.1998).]

अक्षर आकार — स्तर 1, कुल 4 में से

(1)

Where the total income of an assessee, being a non-resident Indian, includes-

(a)

any income from investment or income from long-term capital gains of an asset other than a specified asset;

(b)

income by way of long-term capital gains, the tax payable by him shall be the aggregate of-
(i)the amount of income-tax calculated on the income in respect of investment income referred to in clause (a), if any, included in the total income, at the rate of twenty per cent.;
(ii)the amount of income-tax calculated on the income by way of long-term capital gains referred to in clause (b), if any, included in the total income, at the rate of ten per cent.; and
(iii)the amount of income-tax with which he would have been chargeable had his total income been reduced by the amount of income referred to in clauses (a) and (b).]

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