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Indian Income Tax Act, 1961
 
Chapter XII-A
 
Special Provisions relating to certain incomes of Non-Residents
 
Section No. Particulars
115C   Definitions



115D   Special provision for computation of total income of nonresidents



115E   Tax on investment income and long-term capital gains



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



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



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



115I   Chapter not to apply if the assessee so chooses



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