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less, from the income-tax (computed before allowing the deduction under this section...of a resident individual assessee for any tax year is chargeable to tax under...

operations, any income becomes payable to a non-resident, the provisions of this section...person (“first mentioned person”), by means of any transfer referred to in...

. (2) Any profits and gains arising from the deemed transfer mentioned in sub-section...or profession” or under the head “Capital gains”. (3) For the purposes of this...

computing the total income of an assessee, being an entrepreneur as referred to in section...or things or from services for such tax year under the provisions of the said...