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          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.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Opt-out from special non resident tax chapter permits taxation of income under general income-tax provisions for that year.</h1> 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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