1. |
Long Term Capital Gains u/s 115E |
NA |
10% |
2. |
Other Long Term Capital Gains (excluding u/s 10(33), 10(36) & 10
(38)) |
20% |
20% |
3. |
Short Term Capital Gains u/s. 111A |
15% |
15% |
4. |
Investment income from Foreign Exchange Assets |
NA |
20% |
5. |
Interest payable on moneys borrowed or debt incurred in Foreign
Currency |
20% |
20% |
6. |
Royalty & Fees for technical services u/s. 115A
- Agreement 1st June, 1997 to 31st May, 2005
- Agreement on or after 1st June 2005
|
20%
10% |
20%
10% |
7. |
Winnings from Lotteries, Crossword Puzzles and Horse Races |
30% |
30% |
8. |
Any Other Income |
40% |
30% |