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...
Type of Non-Resident
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...
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...
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...
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...
Section 115H of Income Tax Act: Benefit under Chapter to be available in certain cases even after the assessee becomes resident.
https://youtu.be/N-Bo8qUc0LI Extract From Act: Section 115H of the Income Tax Act 1961: Where a person, who is a non-resident...
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...