XII-A
ITA 1961 · Chapter XII-A
A
7 sections authoredUp to AY 2025-26
Sections in this chapter
- 115C
Section 115C — NRI Special Definitions
STATUTORY ARCHITECTURE — 18-ROW MAP
- 115D
Section 115D — NRI -- No Deductions Against Investment Income
STATUTORY ARCHITECTURE — 18-ROW MAP
- 115E
Section 115E — NRI Tax Rates -- 20% - 12.5%
STATUTORY ARCHITECTURE — 18-ROW MAP
- 115F
Section 115F — NRI -- LTCG Reinvestment Exemption
STATUTORY ARCHITECTURE — 18-ROW MAP
- 115G
Section 115G — NRI -- Return Filing Exemption
STATUTORY ARCHITECTURE — 18-ROW MAP
- 115H
Section 115H — NRI Becoming Resident -- Continued Benefit
STATUTORY ARCHITECTURE — 18-ROW MAP
- 115I
Section 115I — Chapter Not to Apply if Assessee So Chooses
Section 115-I — Chapter Not to Apply if the Assessee So Chooses