Substitution of new sections for sections 217 and 218.

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....216. "217. (1) 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 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 2....

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....harged to tax according to the other provisions of this Act. Tax on business income of Offshore Banking Units or International Financial Services Centre unit. 218. Where the total income of an assessee includes income of the nature referred to in section 147(3), the aggregate of income-tax payable by the assessee shall be the aggregate of income-tax computed on the income specifi....