Income-tax Act, 1961
Section - 115E - Tax on investment income and long-term capital gains
Tax on investment income and long-term capital gains.115E. Where the total income of an assessee, being a non-resident Indian, includes-
the tax payable by him shall be the aggregate of-
| (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, |
| (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; |
| 46[(ii) | - | the amount of income-tax calculated on the income by way of long-term capital gains referred to in clause (b< .... To read the full section download the app from Google Play store
ARTICLESHIP
30 June 2026
Article Assistant or Paid AssistantVIKAS VERMA & CO New Delhi Others View Details
ARTICLESHIP
24 June 2026
ARTICLE ASSISTANTBHUPINDER SHAH AND COMPANY New Delhi CA Inter View Details |
CAclubindia
