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Indian Income Tax Act, 2025   Chapter XIII ‐ E   Determination of Tax in Special cases Special provisions relating to non-residents and foreign company   Section No. Particulars IT Act, 1961 Section No. if any 207   Tax on dividends, royalty and technical service fees in case of foreign companies 115A 208   Tax on income from units purchased in foreign currency or capital gains arising from their transfer 115AB 209   Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer 115AC 210   Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer 115AD 211   Tax on non-resident sportsmen or sports associations 115BBA 212   Interpretation 213   Special provision for computation of total income of non-residents 115D 214   Tax on investment income and long-term capital gains 115E 215   Capital gains on transfer of foreign exchange assets not to be charged in certain cases 115F 216   Return of income not to be furnished in certain cases 115G 217   Benefit to be available in certain cases even after assessee becomes resident 115H 218   Provisions not to apply if the assessee so chooses 115-I 219   Conversion of an Indian branch of foreign company into subsidiary Indian company 115JG 220   Foreign company said to be resident in India 115JH BACK