Benefit to be available in certain cases even after assessee becomes resident.

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Full Text of the Document

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.... resident in India in a subsequent year^[1]; and (b) furnishes a declaration in writing to the Assessing Officer along with his return of income under section 263 for the tax year for which he is so assessable, to the effect that provisions of sections 212 to 218 shall continue to apply to him in relation to the investment income derived from any foreign exchange asset referred to in sect....