Application of benefits under sections 212 to 216

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....year; 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 216 shall continue to apply to him in relation to the investment income derived from any foreign exchange asset referred to in section 212(e) other than shares in an Indi....

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....ct, 2026 w.e.f. 01-04-2026 before it was read as,  "217. Benefit under Chapter to be available in certain cases even after assessee becomes resident. Where a non-resident Indian in any tax year,-- (a) becomes assessable as a resident in India in respect of total income in a subsequent year; and (b) furnishes a declaration in writing to the Assessing Of....