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 […]
March 1, 2018

Section 115H of Income Tax: Benefits for NRIs Who Became Indian Resident

Under the Income Tax Act 1961, a person can have one of three residential statuses: […]
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 […]
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 […]
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 […]
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 […]
March 1, 2018

Section – 115C : Definitions

115C. In this Chapter, unless the context otherwise requires,— (a)  “convertible foreign exchange” means foreign exchange […]
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