Section 211(1)(c) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 211(1)] [Section 211] [Entire Act]

Union of India - Subsection

Section 211(1)(c) in The Income Tax Act, 2025

(c)being an entertainer, who is not a citizen of India and is a non-resident, includes any income received or receivable from his performance in India, then, the aggregate of income-tax payable by the assessee shall be computed at the rate specified in the column C applied on the corresponding income specified in column B:—Table

Sl. No.	Income	Rate of Income-tax payable
A	B	C
1.	Income referred to in clause (a) or (b) or (c).	20%
2.	Total income as reduced by income referred to in clause (a) or (b) or (c).	Rates in force.

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Union of India - Subsection

Section 211(1)(c) in The Income Tax Act, 2025