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Special Income Tax Rates for NRIs. Special Income Tax Rates for NRIs can be quite distinct from those applicable to resident Indians. For instance, dividends received by NRIs are subject to a flat tax rate of 20%. Furthermore, when it comes to capital gains, NRIs do not benefit from the basic exemption limit that resident individuals might enjoy. This means that any capital gains earned by NRIs are fully taxable from the first rupee, without any initial exemption. Understanding these specific ta
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