CHAPTER XIIA – Special provisions relating to certain incomes of non-residents
Here’s the section-wise analysis of CHAPTER XIIA – Special provisions relating to certain incomes of non-residents of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 115C | Special provisions relating to certain incomes of non-residents. | Section-212 |
| 115D | Special provision for computation of total income of non-residents. | Section-213 |
| 115E | Tax on investment income and long-term capital gains. | Section-214 |
| 115F | Capital gains on transfer of foreign exchange assets not to be charged in certain cases. | Section-215 |
| 115G | Return of income not to be filed in certain cases. | Section-216 |
| 115H | Benefit under Chapter to be available in certain cases even after assessee becomes resident. | Section-217 |
| 115I | Chapter not to apply if the assessee so chooses. | Section-218 |
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