Special provision for computation of total income of non-residents.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ision for computation of total income of non-residents. 213. (1) No deduction in respect of any expenditure or allowance shall be allowed under any provision of this Act in computing the investment i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... such income; and (ii) the deductions under Chapter VIII shall be allowed as if the gross total income as so reduced was the gross total income of the assessee. - Clause 213 of the Bill provides f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X