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Union of India - Section
Section 214 in The Income Tax Act, 2025
214. Tax on investment income and long-term capital gains.
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| Sl. No. | Income | Rate of 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. |