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 © MLG Associates . All Rights Reserved. |