India - Income Tax Act 2010 - Saarc

Sch. I FINANCE ACT, 2010 2.32Rate of income-tax(C) any security of the Central or StateGovernment(vi) on any other income(b) where the person is not resident in India—(i) in the case of a non-resident Indian—(A) on any investment income(B) on income by way of long-term capitalgains referred to in section 115E(C) on income by way of short-term capitalgains referred to in section 111A(D) on other income by way of long-termcapital gains [not being long-term capitalgains referred to in clauses (33), (36)and (38) of section 10](E) on income by way of interest payableby Government or an Indian concernon moneys borrowed or debt incurredby Government or the Indian concernin foreign currency(F) on income by way of royalty payable byGovernment or an Indian concern inpursuance of an agreement made by itwith the Government or the Indian concernwhere such royalty is in considerationfor the transfer of all or anyrights (including the granting of a licence)in respect of copyright in anybook on a subject referred to in the firstproviso to sub-section (1A) of section115A of the Income-tax Act, to the Indianconcern, or in respect of any computersoftware referred to in the secondproviso to sub-section (1A) of section115A of the Income-tax Act, to aperson resident in India—(I) where the agreement is made onor after the 1st day of June, 1997but before the 1st day of June,2005(II) where the agreement is made onor after the 1st day of June, 2005(G) on income by way of royalty [not beingroyalty of the nature referred to in subitem(b)(i)(F)] payable by Governmentor an Indian concern in pursuance of an10 per cent;20 per cent;10 per cent;15 per cent;20 per cent;20 per cent;20 per cent;10 per cent;