A non-resident Indian may elect not to be governed by the provisions of this Chapter for any assessment year by furnishing his return of income for that assessment year under section 139 declaring therein that the provisions of this Chapter shall not apply to him for that assessment year and if he does so, the provisions of this Chapter shall not apply to him for that assessment year and his total income for that assessment year shall be computed and tax on such total income shall be charged in accordance with the other provisions of this Act.
Section 115I Chapter not to apply if the assessee so chooses
Section 115J Special provisions relating to certain companies
Section 115JA Deemed income relating to certain companies
Section 115JAA Tax credit in respect of tax paid on deemed income relating to certain companies
Section 115JB Special provision for payment of tax by certain companies
Section 115JC Special provisions for payment of tax by certain persons other than a company
Section 115JD Tax credit for alternate minimum tax
Section 115JE Application of other provisions of this Act
Section 115JEE Application of this Chapter to certain persons