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Home Acts & Rules Bill Bills Income Tax Bill, 2025 Part E = Special provisions relating to non-residents and foreign company Chapters List This

Special provisions relating to non-residents and foreign company - Income Tax Bill, 2025

Chapter: XIII

DETERMINATION OF TAX IN SPECIAL CASES

Part: E
Special provisions relating to non-residents and foreign company
Clause 207	:	Tax on dividends, royalty and technical service fees in case of foreign companies. Clause 207 of the Bill provides special rates of taxes for non-residents on certain types of income (like dividends, interest....
Clause 208	:	Tax on income from units purchased in foreign currency or capital gains arising from their transfer. Clause 208 of the Bill provides for special rates of taxes for offshore funds on investments made in foreign currency.....
Clause 209	:	Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. Clause 209 of the Bill provides for special rates of taxes for non-residents on Global Depository Receipts including income b....
Clause 210	:	Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer. Clause 210 of the Bill provides for special rates of tax on income earned by Foreign Institutions Investors including dividen....
Clause 211	:	Tax on non-resident sportsmen or sports associations. Clause 211 of the Bill provides for special rates of tax on non-residents sportsmen or sports associations with respect to ce....
Clause 212	:	Interpretation. Clause 212 of the Bill provides for Interpretation relating to Chapter XIII-E. The said clause seeks to provide the definitio....
Clause 213	:	Special provision for computation of total income of non-residents. Clause 213 of the Bill provides for the method of computing the taxable income for non-resident Indians.....
Clause 214	:	Tax on investment income and long-term capital gains. Clause 214 of the Bill provides for the special rates of taxes on investment income and long terms capital gains earned by no....
Clause 215	:	Capital gains on transfer of foreign exchange assets not to be charged in certain cases. Clause 215 of the Bill provides for the non-taxation of long term capital gains earned by non-resident Indians, if they make ....
Clause 216	:	Return of income not to be furnished in certain cases. Clause 216 of the Bill provides for the exemption from filing of the return of income of non-resident Indians, if certain con....
Clause 217	:	Benefit to be available in certain cases even after assessee becomes resident. Clause 217 of the Bill provides for the optional grandfathering of the taxation of income from investments made by a non-resi....
Clause 218	:	Provisions not to apply if the assessee so chooses. Clause 218 of the Bill provides for the method for opting out of the provisions of the clauses 212 to 217.....
Clause 219	:	Conversion of an Indian branch of foreign company into subsidiary Indian company. Clause 219 of the Bill provides for relaxation from capital gains tax and entitlement to carry forward losses, etc., when an ....
Clause 220	:	Foreign company said to be resident in India. Clause 220 of the Bill provides for the implications where a foreign company is said to be a resident in India.....

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