Opt-out election by non-resident Indian: declaring in return excludes special provisions and triggers computation under general tax rules. A non-resident Indian may elect to exclude the operation of sections 212-217 for a tax year by declaring it in the return of income under section 263; if so, those special provisions will not apply and the person's total income must be computed and charged under the other provisions of the Act.
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Provisions expressly mentioned in the judgment/order text.
Opt-out election by non-resident Indian: declaring in return excludes special provisions and triggers computation under general tax rules.
A non-resident Indian may elect to exclude the operation of sections 212-217 for a tax year by declaring it in the return of income under section 263; if so, those special provisions will not apply and the person's total income must be computed and charged under the other provisions of the Act.
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