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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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