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Budget-2023 Tax Amendments


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Income_Tax_Act

Section / Rule Number Content


115C Definitions
115D Special provision for computation of total income of non-residents
115E Tax on investment income and long-term capital gains
115F Capital gains on transfer of foreign exchange assets not to be charged in certain cases
115G Return of income not to be filed in certain cases
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

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