Benefit under Chapter to be available in certain cases even after the assessee becomes resident

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....e-tax Act, 1961<br>Benefit under Chapter to be available in certain cases even after the assessee becomes resident. 115H. Where a person, who is a non-resident Indian in any previous year, becomes as....

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.... exchange asset being an asset of the nature referred to in sub-clause (ii) or sub-clause (iii) or sub-clause (iv) or sub-clause (v) of clause (f) of section 115C; and if he does so, the provisions of....