IT Act 115Hअध्याय 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 115H · Benefit under Chapter to be available in certain cases even after the assessee becomes resident
अक्षर आकार — स्तर 1, कुल 4 में से
- Where a person, who is a non-resident Indian in any previous year, becomes assessable as resident in India in respect of the total income of any subsequent year, he may furnish to the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] a declaration in writing alongwith his return of income under section 139 for the assessment year for which he is so assessable, to the effect that the provisions of this Chapter shall continue to apply to him in relation to the investment income derived from any foreign exchange asset being an asset of the nature referred to in sub-clause (ii) or sub-clause (iii) or sub-clause (iv) or sub-clause (v) of clause (f) of section 115-C; and if he does so, the provisions of this Chapter shall continue to apply to him in relation to such income for that assessment year and for every subsequent assessment year until the transfer or conversion (otherwise than by transfer) into money of such assets.
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