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Section-214 provides for the special rates of taxes on investment income and long terms capital gains earned by non-resident Indians. Learn to understand the section-214 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
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.
| Sl No. | Income | Income-tax payable |
|---|---|---|
| A | B | C |
| 1 | Income from investment. | 20 % |
| 2 | Income from long-term capital gains on specified asset. | 12.5% |
| 3 | Total income as reduced by income referred to against serial numbers 1 and 2. | Rates in force. |
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.