IT Act 115Dअध्याय XII · A [ Inserted by Act 11 of 1983, Section 36 (w.e.f. 1.6.1983).] Special Provisions Relating To Certain Incomes Of Non-Residents
धारा 115D · Special provision for computation of total income of non-residents
अक्षर आकार — स्तर 1, कुल 4 में से
(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)
Where in the case of an assessee, being a non-resident Indian,-(a)
the gross total income consists only of investment income or income by way of long-term capital gains or both, no deduction shall be allowed to the assessee [under Chapter VI-A and nothing contained in the provisions of the second proviso to section 48 shall apply to income chargeable under the head "Capital gains"] [ Substituted by Act 12 of 1992, Section 57, for " under sub-Section (2) of section 48 or under Chapter VI-A" (w.e.f. 1.4.1993).];(b)
the gross total income includes any income referred to in clause (a), the gross total income shall be reduced by the amount of such income and the deductions under Chapter VI-A shall be allowed as if the gross total income as so reduced were the gross total income of the assessee.इस धारा पर आपका निजी नोट
यह नोट सिर्फ़ आप देख सकते हैं।