TDS Rates for N.R.I us 195

TDS RATES FOR NON-RESIDENTS U/S 195 OF INCOME TAX ACT, 1961

Nature of Payment Co. Others
1. Long Term Capital Gains u/s 115E NA 10%
2. Other Long Term Capital Gains (excluding u/s 10(33), 10(36) & 10 (38)) 20% 20%
3. Short Term Capital Gains u/s. 111A 15% 15%
4. Investment income from Foreign Exchange Assets NA 20%
5. Interest payable on moneys borrowed or debt incurred in Foreign Currency 20% 20%
6. Royalty & Fees for technical services u/s. 115A
– Agreement