115-I. Chapter not to apply if the assessee so chooses

115-I Chapter not to apply if the assessee so chooses A non-resident Indian may elect not to be governed by the provisions of this Chapter for any assessment year by furnishing his return of income for that assessment year under section 139 declaring therein that the provisions of this Chapter shall not apply to him for that assessment year and if he does so, the provisions of this Chapter shall not apply to him for that assessment year and his total income for that assessment year shall be computed and tax on such total income shall be charged in accordance with the other provisions of this Act. CHAPTER XII-B SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES Special provisions relating to certain companies. 2515 2515 Ins. by Act 11 of 1987, s. 43 (w.e.f. 1-4-1988).