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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 the amounts mentioned in column C thereof.
| Sl No. | Income | Income-tax payable |
|---|---|---|
| A | B | C |
| 1 | Income from investment or income from long-term capital gains of an asset other than a specified asset. | 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. | Income-tax chargeable on such income. |
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.