NRI Taxation
SNo. Rules
1 How to determine that an Individual is NRI. 115C
2 Special provision for computation of total income of non-residents. 115D.
3 Tax on investment income and long-term capital gains. 115E.
4 Capital gains on transfer of foreign exchange assets not to be charged in certain cases. 115F.
5 Return of income not to be filed in certain cases.115G.
6 Benefit under Chapter to be available in certain cases even after the assessee becomes resident.115H.
7 Chapter not to apply if the assessee so chooses.115-I
8 Annual statement of tax deducted u/s 203AA Rule No.:31AB
9 Application for certificate authorising receipt of interest and other sums without deduction of tax.