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    <title>Chapter not to apply if the assessee so chooses</title>
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    <description>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&#039;s total income is computed and taxed under the other provisions of the income-tax law.</description>
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      <title>Chapter not to apply if the assessee so chooses</title>
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      <description>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&#039;s total income is computed and taxed under the other provisions of the income-tax law.</description>
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