Payments to non-residents Section 152
Payments to non-residents Section 152: In Sub Section 1E of Section 152, the expression “on the income of the non-resident company arising out of such capital gain” has been substituted by the expression “in respect of persons and income mentioned therein”.
Accordingly, final tax regime is also applicable on the income from capital gains on the disposal of debt instruments and government securities invested by non-resident individuals through Roshan Digital Account.
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