Section 115C of the Income Tax Act 1961: Definitions
SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Definitions. Section 115C of the Income Tax Act 1961: In this Chapter, unless the context otherwise requires,— (a) ...
Type of Non-Resident
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How to compute of total income of non-residents: Section 115D of Income Tax Act 1961
Special provision for computation of total income of non-residents. Section 115D of the Income Tax Act 1961: (1) No deduction in respect of any expenditure or...
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Section 115E of the Income Tax Act 1961
Tax on investment income and long-term capital gains Section 115E of the Income Tax Act 1961: Where the total income of an assessee, being a...
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When Is No Income Tax Payable On The Long-Term Capital Gains Of Foreign Exchange Assets ?
Capital gains on transfer of foreign exchange assets not to be charged in certain cases Section 115F of the Income Tax Act 1961: (1) Where, in...
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Section 115-I of the Income Tax Act: Chapter not to apply if the assessee so chooses
Chapter not to apply if the assessee so chooses. Section 115-I of the Income Tax Act: A non-resident Indian may elect not to be governed...
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Section 115H of Income Tax Act: Benefit under Chapter to be available in certain cases even after the assessee becomes resident.
Analysis of Section 115H of the Income Tax Act 1961: This section applies to the assessee who was NRI in the previous year and becomes...
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Return of income not to be filed by Non-Resident Indian in certain cases.
Section 139 of the Income Tax Act 1961 provides that every person if his total income or the total income of any other person in...