section 214
Tax on investment income and long-term capital gains.
Income Tax Act 2025Tax2025570 sections23 chapters
Chapter XIII Determination of tax in special cases
Statutory text
The income-tax payable on the total income of an assessee, being a non-resident Indian, which includes income specified in column B of the Table below, shall be the aggregate of income-tax computed at the rate specified in the column C applied on the corresponding income specified in column B.
TABLE
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