CHAPTER XIIA – Special provisions relating to certain incomes of non-residents


Section – 115C : Definitions
Section – 115D : Special provision for computation of total income of non-residents
Section – 115E : Tax on investment income20 and long-term capital gains.
Section – 115F : Capital gains on transfer of foreign exchange assets not to be charged in certain cases
Section – 115G : Return of income not to be filed in certain cases
Section – 115H : Benefit under Chapter to be available in certain cases even after the assessee becomes resident
Section – 115-I : Chapter not to apply if the assessee so chooses

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