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

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....s year, becomes assessable as resident in India in respect of the total income of any subsequent year, he may furnish to the 2[Assessing] Officer a declaration in writing along with his return of income under section 139 for the assessment year for which he is so assessable, to the effect that the provisions of this Chapter shall continue to apply to him in relation to the investment income derive....