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 the amounts mentioned in column C thereof.
| Sl. No. | Income Type | Income-Tax Payable |
| 1 | Income from investment or long-term capital gains (other than a specified asset) | 20% |
| 2 | Income from long-term capital gains on a specified asset | 12.5% |
| 3 | Total income (excluding income mentioned in Sl. No. 1 and 2) | Tax applicable as per income tax slab rates |
