Income-tax Act, 1961
Section - 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies
Tax on dividends, royalty and technical service fees in the case of foreign companies.115A. (1) Where the total income of-
| (a) | - | a non-resident (not being a company) or of a foreign company, includes any income by way of- |
| (i) | - | dividends ; or |
| (ii) | - | interest received from Government or an Indian concern on monies borrowed or debt incurred by Government or the Indian concern in foreign currency not being interest of the nature referred to in sub-clause (iia) or sub-clause (iiaa); or |
| (iia) | - | interest received from an infrastructure debt fund referred to in clause (47) of section 10; or |
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