{"id":20737,"date":"2021-08-03T16:27:47","date_gmt":"2021-08-03T10:57:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=20737"},"modified":"2021-08-04T13:12:33","modified_gmt":"2021-08-04T07:42:33","slug":"income-tax-on-dividends-received-by-non-residents","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/income-tax-on-dividends-received-by-non-residents\/","title":{"rendered":"Income tax on Dividends received by Non-Residents"},"content":{"rendered":"<p>From Assessment Year 2021-22, dividends are liable to income tax in the hands of the recipient.\u00a0 In case of residents the dividend received is taxed at the applicable tax slab rate. But it seems that in case of Non-Residents, the dividends received are to be taxed at the flat rate of 20% u\/s.115A.\u00a0 The correct position may please be confirmed.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[238,45,258],"class_list":["post-20737","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-dividend","qa_tag-non-resident","qa_tag-non-resident-taxation"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/20737","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=20737"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20737"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=20737"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=20737"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=20737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}