https://www.taxtmi.com/acts?id=51743 No deduction is allowed in computing a non-resident Indian's investment income. If gross total income consists only of investment income or long-term capital gains, deductions under Chapter VIII are not available. If such receipts are included with other income, the gross total income is reduced by those investment-related amounts and Chapter VIII deductions are allowed as if that reduced amount were the gross total income. en-us Thu, 14 Aug 2025 11:44:48 +0530 Sat, 30 Aug 2025 12:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51743 No deduction is allowed in computing a non-resident Indian's investment income. If gross total income consists only of investment income or long-term capital gains, deductions under Chapter VIII are not available. If such receipts are included with other income, the gross total income is reduced by those investment-related amounts and Chapter VIII deductions are allowed as if that reduced amount were the gross total income. Act-Rules Income Tax Thu, 14 Aug 2025 11:44:48 +0530 https://www.taxtmi.com/acts?id=51743