| 115H Benefit under Chapter to be available in certain cases even after the assessee becomes resident |
| 115I Chapter not to apply if the assessee so chooses |
| 115D Special provision for computation of total income of non-residents |
| 115E Tax on investment income and long-term capital gains |
| 115G Return of income not to be filed in certain cases |
| 115C Definitions |
| 115F Capital gains on transfer of foreign exchange assets not to be charged in certain cases |