{"id":3900,"date":"2018-03-01T15:55:27","date_gmt":"2018-03-01T10:25:27","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=3900"},"modified":"2018-03-01T15:55:27","modified_gmt":"2018-03-01T10:25:27","slug":"section-115d-special-provision-computation-total-income-non-residents","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/income-tax-act-1961\/section-115d-special-provision-computation-total-income-non-residents\/","title":{"rendered":"Section &#8211; 115D : Special provision for computation of total income of non-residents"},"content":{"rendered":"<p class=\"tx\"><b>115D.<\/b>\u00a0(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.<\/p>\n<p class=\"tx\">(2) Where in the case of an assessee, being a non-resident Indian,\u2014<\/p>\n<p class=\"indent1\">(<i>a<\/i>)\u00a0 the gross total income consists only of investment income or income by way of long-term capital gains or both, no deduction shall be allowed to the assessee under Chapter VI-A and nothing contained in the provisions of the second proviso to section 48 shall apply to income chargeable under the head &#8220;Capital gains&#8221;;<\/p>\n<p class=\"indent1\">(<i>b<\/i>)\u00a0 the gross total income includes any income referred to in clause (<i>a<\/i>), the gross total income shall be reduced by the amount of such income and the deductions under Chapter VI-A shall be allowed as if the gross total income as so reduced were the gross total income of the assessee.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>115D.\u00a0(1) No deduction in respect of any expenditure or allowance shall be allowed under any<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3296,446],"tags":[],"yst_prominent_words":[831,811,1790,1681,380,3309,833,804,2175,2174,2171,477,3278,610,3307,3311,3308,3310,533,508],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/3900"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=3900"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/3900\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=3900"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=3900"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=3900"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=3900"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}