Tax on investment income and long-term capital gains
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
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 the amounts mentioned in column C thereof.
Table
| Income | Income-tax payable |
|---|---|
| Income from investment or income from long-term capital gains of an asset other than a specified asset. | 20 % |
| Income from long-term capital gains on specified asset. | 12.5% |
| Total income as reduced by income referred to against serial numbers 1 and 2. | Income-tax chargeable on such income. |