Central Government make reduction in rate in respect of income-tax in favour of any person, being a foreign company, or a person (other than a company) who is non-resident u/s 293A

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..... person (other than a company) who is non-resident u/s 293A NOTIFICATION NO. G.S.R.306(E) DATED 31-3-1983 Whereas, the Central Government is satisfied that it is necessary and expedient in the public interest to make reduction in rate in respect of income-tax in favour of any person, being a foreign company, or a person (other than a company) who is non-resident, with whom the Centr .....

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..... b ) where the total income of such person includes such profits and gains, the tax payable by him on his total income shall be --- ( i ) the aggregate of the income-tax and surcharge payable by him in accordance with the provisions of clause ( a ) on the profits and gains referred to in that clause included in the total income, plus ( ii ) the amount of income-tax calculated on the amount o .....

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