Under the Income-tax Act, 2025, which of the following income is subject to the special procedure for…

Section 316 of the Income-tax Act, 2025 lays down a special procedure for levying and recovering tax on the profits of a non-resident from carrying passengers, livestock, mail or goods shipped at an Indian port, so the tax is collected in connection with the voyage instead of waiting for the regular assessment after the tax year. Income from pension, interest on fixed deposits and dividends are taxed under the normal procedure.