Section – 115H : Benefit under Chapter to be available in certain cases even after the assessee becomes resident
March 1, 2018
Section – 115J : Special provisions relating to certain companies
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 for that assessment year under section 139 declaring therein that the provisions of this Chapter shall not apply to him for that assessment year and if he does so, the provisions of this Chapter shall not apply to him for that assessment year and his total income for that assessment year shall be computed and tax on such total income shall be charged in accordance with the other provisions of this Act.

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