{"id":3902,"date":"2018-03-01T15:56:15","date_gmt":"2018-03-01T10:26:15","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=3902"},"modified":"2018-03-01T15:56:15","modified_gmt":"2018-03-01T10:26:15","slug":"section-115e-tax-investment-income20-long-term-capital-gains","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/income-tax-act-1961\/section-115e-tax-investment-income20-long-term-capital-gains\/","title":{"rendered":"Section &#8211; 115E : Tax on investment income20 and long-term capital gains."},"content":{"rendered":"<p class=\"tx\"><b>115E.\u00a0<\/b>Where the total income of an assessee, being a non-resident Indian, includes\u2014<\/p>\n<p class=\"indent1\">(<i>a<\/i>)\u00a0 any income from investment or income from long-term capital gains of an asset other than a specified asset;<\/p>\n<p class=\"indent1\">(<i>b<\/i>)\u00a0 income by way of long-term capital gains,<\/p>\n<p class=\"tx\">the tax payable by him shall be the aggregate of\u2014<\/p>\n<p class=\"indent1\">(<i>i<\/i>)\u00a0 the amount of income-tax calculated on the income in respect of investment income referred to in clause (<i>a<\/i>), if any, included in the total income, at the rate of twenty per cent;<\/p>\n<p class=\"indent1\">(<i>ii<\/i>)\u00a0 the amount of income-tax calculated on the income by way of long-term capital gains referred to in clause (<i>b<\/i>), if any, included in the total income, at the rate of ten per cent; and<\/p>\n<p class=\"indent1\">(<i>iii<\/i>) the amount of income-tax with which he would have been chargeable had his total income been reduced by the amount of income referred to in clauses (<i>a<\/i>) and (<i>b<\/i>).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>115E.\u00a0Where the total income of an assessee, being a non-resident Indian, includes\u2014 (a)\u00a0 any income<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3296,446],"tags":[],"yst_prominent_words":[403,2704,3158,3194,1790,1681,1969,699,477,3163,3244,480,3312,3165,3150,3149,457,533,508,3162],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/3902"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=3902"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/3902\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=3902"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=3902"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=3902"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=3902"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}