Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Opt-out from special non resident tax chapter permits taxation of income under general income-tax provisions for that year. A non-resident Indian may elect, by declaring in his return of income for the assessment year that the Chapter shall not apply, to displace the special ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Opt-out from special non resident tax chapter permits taxation of income under general income-tax provisions for that year.
A non-resident Indian may elect, by declaring in his return of income for the assessment year that the Chapter shall not apply, to displace the special non-resident tax regime; if so elected for that year, the Chapter does not apply and the taxpayer's total income is computed and taxed under the other provisions of the income-tax law.
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