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Income from Section 10(47) not included in total income then why it is taxable in section 115A
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Section 115A is taxable for non-resident who receives interest income etc, and section 10(47) is infrastructure Debt fund Income
Both sections are related to different persons
As far .. I understand.. Sec. 10(47) mentions that Investors will b domestic investors and FIIs.. NR individual can not b termed as FII. And this can b reason for inclusion in 115A.
However, this is my opinion on and understanding of the Provisions.. I may b wrong if there's another point of view.
However, this is my opinion on and understanding of the Provisions.. I may b wrong if there's another point of view.
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