<s>[INST] Does ICDS-IV apply to incomes in the nature of interest, royalty, or fees for technical services? [/INST] ​​Yes, the provisions of ICDS-IV shall also apply for the computation of incomes in the nature of interest, royalty, or fees for technical services, which are taxable on a gross basis in the hands of non-residents under Section 115A.​ </s>