| NRO account interest |
30% flat + 4% cess |
Bank (auto-deducted) |
| NRE / FCNR interest |
NIL |
Exempt — no TDS |
| Rental income (Indian property) |
30% flat + surcharge |
Tenant must deduct TDS |
| LTCG — listed equity / equity MF |
12.5% (above ₹1.25L) |
Broker / AMC |
| STCG — listed equity / equity MF |
20% |
Broker / AMC |
| LTCG — property (with indexation) |
20% + surcharge |
Buyer deducts 12.5%–20% TDS |
| Dividends from Indian companies |
20% flat (or DTAA rate) |
Company / AMC |
| Salary for India-based work |
As per slab (New/Old Regime) |
Employer (Form 16) |