Section 115A of ITA, 1961 : Section 115A: Tax On Dividends, Royalty And Technical Service Fees In The Case Of Foreign Companies
ITA, 1961
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Explanation using Example
Imagine a non-resident individual, John, who is a citizen of the United Kingdom and has invested in Indian government securities. During the financial year, John receives interest income from these securities amounting to INR 100,000. This interest income is his only income from India for that year, and tax has been deducted at source on this income by the Indian government.
Under Section 115A of the Income-tax Act, 1961, John's tax liability i...
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