E.—Special provisions relating to non-residents and foreign companies - Lawspedia

Section 213 of Income Tax Act - Special provision for computation of total income of non-residents

Section 214 of Income Tax Act - Tax on investment income and long-term capital gains

Section 207 of Income Tax Act - Tax on dividends, royalty and fees for technical service in case of foreign companies

Section 208 of Income Tax Act - Tax on income from units purchased in foreign currency or capital gains arising from their transfer

Section 209 of Income Tax Act - Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from heir transfer

Section 210 of Income Tax Act - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer

Section 211 of Income Tax Act - Tax on nonresident sportsmen or sports associations

Section 212 of Income Tax Act - Interpretation

Section 215 of Income Tax Act - Capital gains on transfer of foreign exchange assets not to be charged in certain cases

Section 216 of Income Tax Act - Return of income not to be furnished in certain cases

Section 217 of Income Tax Act - Benefit under Chapter to be available in certain cases even after assessee becomes resident

Section 218 of Income Tax Act - Chapter not to apply if the assessee so chooses

Section 219 of Income Tax Act - Conversion of an Indian branch of foreign company into subsidiary Indian company

Section 220 of Income Tax Act - Foreign company said to be resident in India

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