THE FOURTH SCHEDULE - Rates for deduction of tax at source in the case of non-resident deductee

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..... distribution tax has not been paid Twenty per cent. (iii) capital gains Thirty per cent. (iv) any other investment income Twenty per cent. 2. On income by way of royalty or fees for technical services. Twenty per cent. 3. On income of a non-resident sportsman (not being a citizen of India) by way of- Ten per cent (i) participation in India in any game (other than a game the winnings wherefrom are .....

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