Section 115 A- Tax on dividends, royalty and technical service fees in the case of foreign companies

Section 115 A- Tax on dividends, royalty and technical service fees in the case of foreign companies

Rate of tax shall be 20% under Section 115A on dividend (other than dividends referred to in section 115-O) received by a

foreign company or a non-resident non-corporate assessee

Follow the below steps to enetr Section 115 A detail.

Open the Income Tax software, go to Transactions → NRI Provisions option given in menu bar.

Here you can enter value in section 115 A

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