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) ...
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) ...
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...
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...
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...
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...
Extract From Act: Section 115H of the Income Tax Act 1961: Where a person, who is a non-resident Indian in any previous year, becomes...
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...