2025Section 214

214. Tax on investment income and long-term capital gains.

In the 1961 Act1 match · Unreviewed

1961 Section 115EReworded · Unreviewed · Compare

From the Income Tax Department's correspondence.

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.

Income-tax Act, 2025: text as on 25 August 2026 · Official source ↗ ·