March 1, 2018

Section – 115-I : Chapter not to apply if the assessee so chooses

115-I. A non-resident Indian may elect not to be governed by the provisions of this Chapter for any assessment year by furnishing his return of income […]
March 1, 2018

Section – 115H : Benefit under Chapter to be available in certain cases even after the assessee becomes resident

115H. Where a person, who is a non-resident Indian in any previous year, becomes assessable as resident in India in respect of the total income of […]
March 1, 2018

Section – 115G : Return of income not to be filed in certain cases

115G. It shall not be necessary for a non-resident Indian to furnish under sub-section (1) of section 139 a return of his income if— (a)  his total […]
March 1, 2018

Section – 115F : Capital gains on transfer of foreign exchange assets not to be charged in certain cases

115F. (1) Where, in the case of an assessee being a non-resident Indian, any long-term capital gains arise from the transfer of a foreign exchange asset (the […]
March 1, 2018

Section – 115E : Tax on investment income20 and long-term capital gains.

115E. Where the total income of an assessee, being a non-resident Indian, includes— (a)  any income from investment or income from long-term capital gains of an asset […]
March 1, 2018

Section – 115D : Special provision for computation of total income of non-residents

115D. (1) No deduction in respect of any expenditure or allowance shall be allowed under any provision of this Act in computing the investment income of a […]
March 1, 2018

Section – 115C : Definitions

115C. In this Chapter, unless the context otherwise requires,— (a)  “convertible foreign exchange” means foreign exchange which is for the time being treated by the Reserve Bank […]

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