Income Tax Act 2025: Section 218 for Tax Year 2025-26

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,—

• (a)the provisions of sections 212 to 217 shall not apply to him for that tax year, and
• (b)his total income for that tax year shall be computed and charged to tax according to the other provisions of this Act.