This discussion provides guidance for Non-Resident Indians (NRIs) filing their Income Tax Return 2 (ITR 2). The user sought advice on correctly reporting dividend income, particularly whether it should be declared under 'Income chargeable at special rates' as dividends received by non-residents under Section 115A(1)(a)(i) or as general 'Dividend Income'.
11 July 2023
Hi, Filling ITR 2 as an NRI, I need your advise where exactly to show the Dividend income under OS(Income chargeable at special rates), Dividends received by non-resident (not being a company) / foreign company chargeable u/s 115A(1)(a)(i) (OR) Dividend Income (Other than (ii) or Dividend Income u/s2(22)(e)