Section 115ICentral Act

Section 115I: Chapter not to apply if the assessee so chooses

The Income-tax Act, 1961

Chapter not to apply if the assessee so chooses.

- A non-resident Indian may elect not to be governed by the provisions of this Chapter for any assessment year by furnishing [his return of income for that assessment year under section 139 declaring therein] [ Substituted by Act 12 of 1990, Section 31, for " to the Assessing Officer his return of income for that assessment year under section 139 together with a declaration in writing to the effect" (w.r.e.f. 1.4.1990).] that the provisions of this Chapter shall not apply to him for that assessment year and if he does so, the provisions of this Chapter shall not apply to him for that assessment year and his total income for that assessment year shall be computed and tax on such total income shall be charged in accordance with the other provisions of this Act.

Sec 115H — Benefit under Chapter to be available in certain cases even after the assessee becomes resident

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