Amendment of section 115A.

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..... ) in sub-section (5 ), (i ) in clause (a ), for the word, brackets and letter clause (a ) , the words, brackets and letters clause (a ) or clause (b ) shall be substituted; (ii ) for clause (b ), the following clause shall be substituted, namely: (b ) the tax deductible at source under the provisions of Part B of Chapter XVII has been deducted from such income and the rate of such deduction is not .....

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..... rmination of tax in case of a non-resident whose total income consists of dividends or interest payments as specified in clause (a) of the said sub-section and royalty or fees for technical services as specified in clause (b) of the said sub-section. Sub-section (5) of the said section provides that a non-resident will not be required to furnish its return of income under sub-section (1) of sectio .....

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..... at the tax deductible at source on such income as referred to in clause (a) of sub-section (1) of the said section has been deducted as per the provisions of Part B of Chapter XVII of the Income-tax Act. It is further proposed to amend clause (b) of the said sub-section so as to provide that the tax deductible at source on income referred to in clause (a) or clause (b) of subsection (1) of the sai .....

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