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

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....217 of Income-tax Act, 2025<br>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 assessabl....

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....et referred to in section 212(e) other than shares in an Indian company, then the provisions of sections 212 to 218 shall continue to apply in relation to such income for that tax year and every subs....