Tax rates as per IT Act vis a vis Tax Treaties (For Dividend)

Country Dividend (not being covered under Section 115-O) Tax Treaty I-T Act (Note 3) Albania 10% 20%/10% Armenia 10% 20%/10% Australia 15% 20%/10% Austria 10% 20%/10% Bangladesh a) 10% (if at least 10% of the capital of the company paying the dividend is held by the recipient company); 20%/10% b) 15% in all other cases…