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
24 October 2026
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