Part of: Section 115AD — Tax on income of Foreign Institutional Investors from securities or capital gains
(i) the amount of income -tax calculated on the income in respect of securities referred to in clause ( a), if any, included in the total income, at the rate of twenty per cent: 5[Provided that the amount of income -tax calculated on the income by way of interest referred to in section 194LD shall be at the rate of five per cent.;]