Special provision for computation of total income of non-residents. https://www.taxtmi.com/acts?id=49211 For a non-resident Indian, no deduction is allowed in computing investment income. If gross total income consists only of investment income or long-term capital gains, Chapter VIII deductions are disallowed. If gross total income includes such income, the investment income is excluded and Chapter VIII deductions are allowed as if the reduced amount were the gross total income. en-us Fri, 14 Feb 2025 17:44:57 +0530 Fri, 14 Feb 2025 17:44:57 +0530 TaxTMI RSS Generator Special provision for computation of total income of non-residents. https://www.taxtmi.com/acts?id=49211 For a non-resident Indian, no deduction is allowed in computing investment income. If gross total income consists only of investment income or long-term capital gains, Chapter VIII deductions are disallowed. If gross total income includes such income, the investment income is excluded and Chapter VIII deductions are allowed as if the reduced amount were the gross total income. Act-Rules Bills Fri, 14 Feb 2025 17:44:57 +0530 https://www.taxtmi.com/acts?id=49211