(1) Where the total income of an assessee,––(a) being a sportsman (including an athlete), who is not a citizen of India and is a non-resident, includes any income received or receivable by way of––(i) participation in India in any game [other than a game the winnings from which are taxable as specified in section 194(1) […]

In sections 213 to 218,—(a) “foreign exchange asset” means any specified asset which the assessee has acquired or purchased with, or subscribed to in, convertible foreign exchange;(b) “investment income” means any income derived from a foreign exchange asset;(c) “long-term capital gains” means income chargeable under the head “Capital gains” relating to a capital asset, being

(1) No deduction in respect of any expenditure or allowance shall be allowed under any provision of this Act in computing the investment income of a non-resident Indian.(2) In the case of an assessee, being a non-resident Indian, where––(a) the gross total income consists only of investment income or income by way of long-term capital

The Income-tax payable, on the total income of an assessee, being a non-resident Indian, which includes income specified in column B of the Table below, shall be the aggregate of the amounts mentioned in column C thereof. Sl. No. Income Type Income-Tax Payable 1 Income from investment or long-term capital gains (other than a specified

(1) Where, in case of an assessee, being a non-resident Indian,––(a) any long-term capital gains arises from the transfer of a foreign exchange asset (herein referred as original asset); and(b) within six months after the date of such transfer, he has invested the whole or any part of the net consideration in any specified asset

It shall not be necessary for a non-resident Indian to furnish a return of his income under section 263(1), if—(a) his total income during the tax year consisted only of investment income or income by way of long-term capital gains or both; and(b) the tax deductible at source under the provisions of Chapter XIX-B has

(1) Where a non-resident Indian in any tax year,––(a) becomes assessable as a resident in India in a subsequent tax year; and(b) furnishes a declaration in writing to the Assessing Officer along with his return of income under section 263for the tax year for which he is so assessable,to the effect that provisions of sections

(1) 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

(1) Where a foreign company is engaged in the business of banking in India through its branch situated in India and such branch is converted into a subsidiary Indian company as per the scheme framed by the Reserve Bank of India, then, irrespective of anything contained in this Act and subject to the conditions as

(1) Where a foreign company is said to be a resident in India in any tax year and such company has not been a resident in India in earlier tax years, then, irrespective of anything in this Act and subject to the conditions as notified by the Central Government in this behalf, the provisions of