{"version":"1.0","provider_name":"Taxmann Blog","provider_url":"https:\/\/www.taxmann.com\/post","author_name":"Taxmann","author_url":"https:\/\/www.taxmann.com\/post\/author\/ruchi","title":"[Opinion] Stumpers in Section 115A for Non-residents","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"mk4sp9UQFw\"><a href=\"https:\/\/www.taxmann.com\/post\/blog\/opinion-stumpers-in-section-115a-for-non-residents\/\">[Opinion] Stumpers in Section 115A for Non-residents<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.taxmann.com\/post\/blog\/opinion-stumpers-in-section-115a-for-non-residents\/embed#?secret=mk4sp9UQFw\" width=\"600\" height=\"338\" title=\"&#8220;[Opinion] Stumpers in Section 115A for Non-residents&#8221; &#8212; Taxmann Blog\" data-secret=\"mk4sp9UQFw\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/www.taxmann.com\/post\/wp-content\/uploads\/2024\/01\/3-3.jpg","thumbnail_width":600,"thumbnail_height":352,"description":"The exemption from filing an income tax return under Section 115A of the Indian Income Tax Act, 1961, is extended to non-residents earning certain types of income like dividends, interest, royalties, and fees for technical services, provided taxes are deducted at source at rates not lower than those prescribed by the Act, even under Double Taxation Avoidance Agreements."}