BASIC EXEMPTION UNDER INCOME TAX ACT

[RAJAGOPALAN R]

IN CASE OF NON-RESIDENT WHETHER BASIC 0% RATE UPTO RS. 1.6 LAKHS FOR INDIVIDUAL IS APPLICABLE OR NOT WHILE CALCULATING INCOME UNDER Income Tax Act, 1961 FOR AY 2010-11.

[CAGOPALJI AGRAWAL]

YES, BASIC EXEMPTION IS APPLICABLE FOR NON RESIDENT ALSO. BUT HIGHER LIMIT OF WOMEN & SENIOR CITIZEN IS NOT AVAILABLE TO NR

AI Summary

Basic exemption applies to non-residents, but higher exemption limits for women and senior citizens are not available to them.
The basic exemption for individual taxpayers is available to non-resident individuals; however, the higher exemption limits granted to women and to senior citizens do not apply to non-residents.