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Jan 6, 26, 12:53 PM
102120000000091047 2025-11-01 115C Definitions Content Definitions CHAPTER XII-A...SPECIAL PROVISIONS RELATING TO CERTAIN...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115C Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091049 2025-11-01 115E Tax on investment income and long-term capital...gains Content Tax on investment...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115E Year: 2025 -
Jan 6, 26, 12:53 PM
Content Return of income not to be filed in certain cases Return of income not to...a) his total income in respect of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115G Year: 2025 -
Jan 6, 26, 12:53 PM
provision of this Act in computing the investment income of a non-resident Indian...chargeable under the head "Capital...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115D Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091052 2025-11-01 115H Benefit under Chapter to be available in certain...cases even after the assessee becomes resident Content Benefit...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115H Year: 2025 -
Jan 6, 26, 12:53 PM
for that assessment year under section 139 declaring therein that the provisions...for that assessment year shall be computed and tax on such total...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115-I Year: 2025 -
Jan 6, 26, 12:53 PM
to any new asset, being a deposit referred to in sub-clause (iii), or specified under...or, as the case may be, clause (b), of sub-section (1) shall be deemed to be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115F Year: 2025 -
Jun 4, 26, 6:14 PM
CMS 1.0 102120000000014587 2025-11-01 115C Definitions [] Definitions 23 [Chapter...XII-A Special provisions relating to certain...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 1997 -
Jun 4, 26, 6:14 PM
any provision of this Act in computing the investment income of a non-resident Indian...be reduced by the amount of such...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115D Year: 1997 -
Jun 4, 26, 6:14 PM
cases [] Return of income not to be filed in certain cases Return of income not...in respect of which he is assessable...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115G Year: 1997 -
Jun 4, 26, 6:14 PM
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: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115-I Year: 1997 -
Jun 4, 26, 6:14 PM
CMS 1.0 102120000000014592 2025-11-01 115H Benefit under Chapter to be available...in certain cases even after the assessee becomes resident [] Benefit...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115H Year: 1997 -
Jun 4, 26, 6:14 PM
capital gains [] Tax on investment income and long-term capital gains Tax on investment...or both, the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115E Year: 1997 -
Jun 4, 26, 6:14 PM
chargeable under the head "Capital gains" relating to capital assets other than..."or deposited" omitted by the Finance Act, 1988, w.e.f. 1-4-1989....
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115F Year: 1997 -
Jun 4, 26, 6:16 PM
new asset, being a deposit 5[***] referred to in sub-clause (iii), or specified under...or, as the case may be, clause (b), of sub-section (1) shall be deemed to be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115F Year: 1998 -
Jun 4, 26, 6:17 PM
XII-A SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Definitions...gains" means income chargeable...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 1987 -
Jun 4, 26, 6:22 PM
SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Definitions. 115C...gains" means income chargeable...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 1989 -
Jun 4, 26, 6:12 PM
CMS 1.0 102120000000013376 2025-11-01 115C Definitions [] Definitions 41 [Chapter...XII-A Special provisions relating to certain...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 1995 -
Jun 4, 26, 6:13 PM
CMS 1.0 102120000000013980 2025-11-01 115C Definitions [] Definitions 8 [Chapter...XII-A Special provisions relating to certain...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 1996 -
Jun 4, 26, 6:10 PM
CMS 1.0 102120000000012193 2025-11-01 115C Definitions [] Definitions 71 [Chapter...XII-A Special Provisions Relating to Certain...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 1993 -
Jun 4, 26, 6:11 PM
CMS 1.0 102120000000012780 2025-11-01 115C Definitions [] Definitions 30 [Chapter...XII-A Special Provisions Relating to Certain...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 1994 -
Jun 4, 26, 6:22 PM
CMS 1.0 102120000002035869 2025-11-01 115C Definitions [] Definitions 47[CHAPTER...XII-A SPECIAL PROVISIONS RELATING TO CERTAIN...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 1988 -
Jun 4, 26, 6:22 PM
CMS 1.0 102120000002036742 2025-11-01 115C Definitions [] Definitions 3[CHAPTER Xll-A...SPECIAL PROVISIONS RELATING TO CERTAIN...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 1986 -
Jun 4, 26, 6:03 PM
CMS 1.0 102120000000016462 2025-11-01 115C Definitions [] Definitions 19 [Chapter...XII-A Special provisions relating to certain...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 2000 -
Jun 4, 26, 6:16 PM
CMS 1.0 102120000000015201 2025-11-01 115C Definitions [] Definitions 95 [Chapter...XII-A Special provisions relating to certain...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 1998 -
Jun 4, 26, 6:08 PM
CMS 1.0 102120000000019127 2025-11-01 115C Definitions [] Definitions 31 [CHAPTER...XII-A SPECIAL PROVISIONS RELATING TO CERTAIN...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 2004 -
Jun 4, 26, 6:10 PM
CMS 1.0 102120000000019851 2025-11-01 115C Definitions [] Definitions 22 [CHAPTER...XII-A SPECIAL PROVISIONS RELATING TO CERTAIN...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 2005 -
Jun 4, 26, 6:07 PM
CMS 1.0 102120000000018442 2025-11-01 115C Definitions [] Definitions 28 [CHAPTER...XII-A SPECIAL PROVISIONS RELATING TO CERTAIN...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 2003 -
Jun 4, 26, 6:20 PM
CMS 1.0 102120000002042325 2025-11-01 115C Definitions [] Definitions 21[CHAPTER...XII-A SPECIAL PROVISIONS RELATING TO CERTAIN...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 1983 -
Jun 4, 26, 6:22 PM
CMS 1.0 102120000002040133 2025-11-01 115C Definitions [] Definitions 22[CHAPTER...XII-A SPECIAL PROVISIONS RELATING TO CERTAIN...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 1984 -
Jun 4, 26, 6:09 PM
CMS 1.0 102120000000011619 2025-11-01 115C Definitions [] Definitions 17 [Chapter...XII-A Special provisions relating to certain...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 1992 -
Jun 4, 26, 6:06 PM
CMS 1.0 102120000000010498 2025-11-01 115C Definitions [] Definitions 98 [Chapter...XII-A Special provisions relating to certain...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 1990 -
Jun 4, 26, 6:20 PM
CMS 1.0 102120000002036508 2025-11-01 115C Definitions [] Definitions 13[CHAPTER...XII-A SPECIAL PROVISIONS RELATING TO CERTAIN...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 1985 -
Jun 4, 26, 6:16 PM
CMS 1.0 102120000000015834 2025-11-01 115C Definitions [] Definitions 64 [Chapter...XII-A Special provisions relating to certain...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 1999 -
Jun 4, 26, 6:07 PM
CMS 1.0 102120000000011052 2025-11-01 115C Definitions 21 [Chapter XII-A Special...provisions relating to certain incomes of non-residents...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115C Year: 1991 -
Jun 4, 26, 6:18 PM
CMS 1.0 102120000002040148 2025-11-01 115H Benefit under Chapter to be available...Substituted for "Income-tax" by the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115H Year: 1989 -
Jun 4, 26, 6:20 PM
which he is assessable under this Act during the previous year consisted only of...tax deductible at source...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115G Year: 1989 -
Jun 4, 26, 6:19 PM
income or income by way of long-term capital gains or both; and (b) the tax deductible...at source...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115G Year: 1987 -
Jun 4, 26, 6:22 PM
CMS 1.0 102120000002034798 2025-11-01 115H Benefit under Chapter to be available...Substituted for "Income-tax" by the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115H Year: 1987 -
Jun 4, 26, 6:09 PM
any provision of this Act in computing the investment income of a non-resident Indian...be reduced by the amount of such...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Features: Acts Sections - Income tax act: Section - 115D Year: 1992
