Section 214 of Income Tax Act - Tax on investment income and long-term capital gains

Last Updated: 01-04-2026

214. Tax on investment income and long-term capital gains.

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 income-tax computed at the rate specified in the column C applied on the corresponding income specified in column B.

Table

Sl. No	Income	Rate of income-tax payable
A	B	C
1.	Income from investment.	20%
2.	Income from long-term capital gains on specified asset.	12.5%
3.	Total income as reduced by income referred to against serial numbers 1 and 2.	Rates in force.

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Section 214 of Income Tax Act - Tax on investment income and long-term capital gains