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Section 213: Special provision for computation of total income of non-residents

The Income-tax Act, 2025Central Act · Act 30 of 2025

Special provision for computation of total income of non-residents.

(1) No deduction in respect of any expenditure or allowance shall be allowed under any provision of this Act in computing the investment income of a non-resident Indian.

(2) In the case of an assessee, being a non-resident Indian, where—

(a) the gross total income consists only of investment income or income by way of long-term capital gains or both, then no deduction shall be allowed under Chapter VIII;

(b) the gross total income includes any income referred to in clause (a),—

(i) the gross total income shall be reduced by such income; and

(ii) the deductions under Chapter VIII shall be allowed as if the gross total income as so reduced was the gross total income of the assessee.

Where this provision sits

ActThe Income-tax Act, 2025
Section213
Marginal noteSpecial provision for computation of total income of non-residents
JurisdictionCentral
StatusIn force as published by the source

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