[115A. Tax on dividends, royalty and technical service fees in the case of foreign companies.
[(1) Where the total income of
(a) a non-resident (not being a company) or of a foreign company, includes any income by way of
(i) [dividends [* * *]] [* * * *]; or
(ii) interest received from Government or an Indian concern on monies borrowed or debt incurred by Government or the Indian concern in foreign currency [not being interest of the nature referred to in [sub-clause (iia) or sub-clause (iiaa)]]; or
[(iia) interest received from an infrastructure debt fund referred to in clause (47) of Section 10; or]
[(iiaa) interest of the nature and extent referred to in Section 194LC; or]
[(iiab) interest of the nature and extent referred to in Section 194LD; or]
[(iiac) distributed income being interest referred to in sub-section (2) of Section 194LBA;]
(iii) income received in respect of units, purchased in foreign currency, of a Mutual Fund specified under clause (23D) of Section 10 or of the Unit Trust of India,
the income-tax payable shall be aggregate of
(A) the amount of income-tax calculated on the amount of income by way of [dividends [* * *]] [* * * *] if any, included in the total income, at the rate of twenty per cent;