| TDS Rates for Non-Residents u/s 195 of Income Tax Act, 1961
|
| Nature of Payment |
Co. |
Others |
| 1. |
Long Term Capital Gains u/s 115E |
NA |
10% |
| 2. |
Other Long Term Capital Gains (excluding u/s 10(33), 10(36) & 10 (38)) |
20% |
20% |
| 3. |
Short Term Capital Gains u/s. 111A |
15% |
15% |
| 4. |
Investment income from Foreign Exchange Assets |
NA |
20% |
| 5. |
Interest payable on moneys borrowed or debt incurred in Foreign Currency
Royalty & Fees for technical services u/s. 115A
|
20% |
20% |
| 6. |
- Agreement 1st June, 1997 to 31st May, 2005
- Agreement on or after 1st June 2005
|
20%
10% |
20%
10% |
| 7. |
Winnings from Lotteries, Crossword Puzzles and Horse Races |
30% |
30% |
| 8. |
Any Other Income |
40% |
30% |