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 for that assessment year […]

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 any subsequent year, he […]

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 income in respect of […]

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 asset so transferred being […]

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 other than a specified […]

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 non-resident Indian. (2) Where […]

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 of India as convertible […]