India - Income Tax Act 2010 - Saarc

2.33 RATES FOR TDS IN CERTAIN CASES Sch. IRate of income-taxagreement made by it with the Governmentor the Indian concern and wheresuch agreement is with an Indian concern,the agreement is approved by theCentral Government or where it relatesto a matter included in the industrialpolicy, for the time being in force, of theGovernment of India, the agreement isin accordance with that policy—(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(H) on income by way of fees for technicalservices payable by Government or anIndian concern in pursuance of an agreementmade by it with the Governmentor the Indian concern and where suchagreement is with an Indian concern,the agreement is approved by the CentralGovernment or where it relates to amatter included in the industrial policy,for the time being in force, of the Governmentof India, the agreement is inaccordance with that policy—(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(I) on income by way of winnings fromlotteries, crossword puzzles, card gamesand other games of any sort(J) on income by way of winnings fromhorse races(K) on the whole of the other income(ii) in the case of any other person—(A) on income by way of interest payableby Government or an Indian concernon moneys borrowed or debt incurredby Government or the Indianconcern in foreign currency20 per cent;10 per cent;20 per cent;10 per cent;30 per cent;30 per cent;30 per cent;20 per cent;