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of <h1>Non-resident Indians can opt out of Section 115I special income provisions by declaring election in tax return</h1> Section 115I of the Income Tax Act, 1961 allows non-resident Indians to opt out of special provisions applicable to certain non-resident incomes for any assessment year. The assessee must declare this election in their income tax return filed under section 139. Upon making this election, the chapter's provisions become inapplicable for that assessment year, and the assessee's total income is computed and taxed according to general provisions of the Act rather than the special non-resident provisions.
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