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TMI BlogAmendment of section 115A.X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determination 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quires that 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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