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

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

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 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.

Where this provision sits

ActThe Income-tax Act, 1961
Section115-I
Marginal noteChapter not to apply if the assessee so chooses
JurisdictionCentral
StatusRepealed

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