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    <title>Benefit to be available in certain cases even after assessee becomes resident.</title>
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    <description>Where a non resident later becomes resident and furnishes a written declaration to the Assessing Officer with his return, the prior tax treatment for investment income from foreign exchange assets (other than shares in Indian companies) continues to apply for that tax year and subsequent years until the assets are transferred or converted into money.</description>
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      <title>Benefit to be available in certain cases even after assessee becomes resident.</title>
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      <description>Where a non resident later becomes resident and furnishes a written declaration to the Assessing Officer with his return, the prior tax treatment for investment income from foreign exchange assets (other than shares in Indian companies) continues to apply for that tax year and subsequent years until the assets are transferred or converted into money.</description>
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