SUMMARY TABLE — SPECIAL RATES FOR NRI

 SUMMARY TABLE — SPECIAL RATES FOR NRI

Category     Section Rate
Dividend 115A 20%
Interest (general) 115A 20%
Interest – IDF Bonds 115A 5%
Interest – FCCB/FCEB 115AC 10%
NRE Interest 10(4)(i) Exempt
FCNR Interest 10(15)(iv)(fa) Exempt
Royalty/FTS 115A 10%
LTCG Equity 112A 10%
STCG Equity 111A 15%
LTCG (other assets) 112 20%
LTCG on unlisted shares 112 10%
LTCG on foreign exchange asset 115E 10%
Investment income (forex assets) 115E 20%
GDR LTCG 115ACA 10%

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