Special provision for computation of total income of non-residents

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Full Text of the Document

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....t income of a non-resident Indian. (2) Where in the case of an assessee, being a non-resident Indian,- (a) the gross total income consists only of investment income or income by way of long-term capital gains or both, no deduction shall be allowed to the assessee 1[under Chapter VI-A and nothing contained in the provisions of the second proviso to section 48 shall apply to income chargeable und....