115A. Tax on dividends, royalty and technical service fees in the case of foreign
companies. -4[(1) Where the total income of -
(a)a non -resident (not being a company) or of a foreig n company, includes any income by way
of- (i)5[dividends other than dividends referred to in section 115 -O]; or (ii)interest received from Government or an Indian concern on monies borrowed or debt
incurred by Government or the Indian concern in foreig n currency 6[not being interest of the
nature referred to in 7[sub-clause ( iia) or sub -clause ( iiaa)]]; or
6[(iia) interest received from an infrastructure debt fund referred to in clause ( 47) of