Weba. his income in respect of which he is assessable under the Act during the previous year consisted only of income referred to in section 115A(1)( a ) or 115AC(1)( a ) or 115BBA or … WebTV VISION LIMITED - Money Control

Taxation of Capital Gains earned by Non-residents - Rashmin …

Webof income under section 139(1) if— a. his income in respect of which he is assessable under the Act during the previous year consisted only of income referred to in section 115A(1)(a) or 115AC(1)(a) or 115BBA or section 115D; and b. the tax deductible at source under the Act has been deducted from such income. Webshall be allocated among the shareholders of such trust in proportion to the dividends received by such shareholders from such trust, and. (2) any amount allocated to a … dalyan turkey things to do

CIRCULAR NO. 23/2024

WebSection - 115D : Special provision for computation of total income of non-residents. Section - 115E : Tax on investment income and long-term capital gains. Section - 115F : Capital … WebSections 115A to 115AD prescribe tax rates for various types of investment income of different non-resident entities. However, if the non-resident is covered by a particular DTAA, he may apply the rates prescribed under that DTAA, if beneficial, without any surcharge and education cess. WebUnder Section 115C (f) “specified assets” means any of the following assets, namely, Shares in an Indian company; debentures issued by an Indian company, which is not a private company as defined in the Companies Act 1956; deposits with an Indian company which is not a private company as defined in the Companies Act 1956; bird feeder plastic bottle