| 1050 | 393(2) | Foreign sports income | 20% | | 194E |
| 1051 | 393(2) | Foreign loan interest | 5% | | 194LC |
| 1052 | 393(2) | Rupee bond interest | 5% | | 194LD |
| 1053 | 393(2) | IFSC bond | 4% | | 194LC |
| 1054 | 393(2) | IFSC bond post 2023 | 9% | | 194LC |
| 1055 | 393(2) | Infra debt fund | 5% | | 194LB |
| 1058 | 393(2) | Distributed income | 5% | | 194LBA |
| 1059 | 393(2) | Distributed income | 10% | | 194LBA |
| 1060 | 393(2) | Securitisation trust | 30% / 35% | | 194LBC |
| 1061 | 393(2) | Investment fund | 10% / 30% / 35% | | 194LBB |
| 1062 | 393(2) | Other income | 20% | | |
| 1063 | 393(2) | Units income | 10% | | 196B |
| 1064 | 393(2) | Long term capital gains | 12.50% | | 196B |
| 1065 | 393(2) | GDR interest/dividend | 10% | | 196C |
| 1066 | 393(2) | GDR capital gains | 12.50% | | 196C |
| 1067 | 393(2) | Securities income | 20% | | 196D |
| 1068 | 393(2) | Income from Units of Mutual fund | 20% | | 196A |
| 1069 | 393(2) | Income from Specified fund | 10% | | 196D |
| 1070 | 393(2) | Interest (general) | 20% | | 195 |
| 1071 | 393(2) | Dividend | 20% | | 195 |
| 1072 | 393(2) | Royalty | 20% | | 195 |
| 1073 | 393(2) | Fees for Technical Services | 20% | | 195 |
| 1074 | 393(2) | Income from investment by NRI (Section 115E) | 20% | | 195 |
| 1075 | 393(2) | Short-term Capital Gains under Section 111A | 20% | | 195 |
| 1076 | 393(2) | Long-term Capital Gains under Section 112 | 12.5% | | 195 |
| 1077 | 393(2) | Long-term Capital Gains under Section 112A | 12.5% | | 195 |
