Income-tax Act, 2025 · Part D — Special provisions relating to minimum alternate tax and alternate minimum tax

Section 218Chapter not to apply if the assessee so chooses

Income-tax Act, 2025 (30 of 2025)

A non-resident Indian may choose not to be governed by the provisions of sections 212 to 217 for any tax year by declaring it in his return of income under section 263 for such tax year, and if he does so,—

(a)the provisions of sections 212 to 217 shall not apply to him for that tax year, and

(b)his total income for that tax year shall be computed and charged to tax according to the other provisions of this Act.

the provisions of sections 212 to 217 shall not apply to him for that tax year, and

his total income for that tax year shall be computed and charged to tax according to the other provisions of this Act.

This section refers to

§ 263 Return of income.

§ 212 Interpretation

Referenced by

§ 212 Interpretation

§ 217 Benefit under Chapter to be available in certain cases even after assessee becomes resident

§ 217(b)