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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapter XII-A = SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Chapters List This

SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS - Income-tax Act, 1961

Chapter: XII-A
SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS
Section 115C	:	Definitions
Section 115D	:	Special provision for computation of total income of non-residents
Section 115E	:	Tax on investment income and long-term capital gains
Section 115F	:	Capital gains on transfer of foreign exchange assets not to be charged in certain cases
Section 115G	:	Return of income not to be filed in certain cases
Section 115H	:	Benefit under Chapter to be available in certain cases even after the assessee becomes resident
Section 115I	:	Chapter not to apply if the assessee so chooses

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