meaning of rates in force for non resident

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hello, 
can someone help me understand what is the meaning of rates in force as described in some of the sections like 194LBA(3). Pls also give reference of the section/ rule where I can find the rates.
Replies (4)
Please refer to section 2(37A) of Income Tax Act, 1961
i cannot find the rate for 194lba mentioned in the act/finance act. can u tell me where to find?
If you mean Section 194LBA then please refer the section. Rate is mentioned in the section itself
i need rate for 194LBA(3)

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