Capital gains on transfer of foreign exchange assets not to be charged in certain cases

Return of income not to be filed in certain cases

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

Chapter not to apply if the assessee so chooses

Special provisions relating to certain companies

Deemed income relating to certain companies

Tax credit in respect of tax paid on deemed income relating to certain companies

Special provision for payment of tax by certain companies

Special provisions for payment of tax by certain persons other than a company

Tax credit for alternate minimum tax

Application of other provisions of this Act

Application of this Chapter to certain persons