Provisions not to apply if the assessee so chooses
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 218(1) of Income Tax Act 2025
218(1) A non-resident Indian may choose not to be governed by the provisions of sections 212 to 217 for any tax year by declaring it in his return of income under section 263 for such tax year. and if he does so,—