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Section 218

Provisions not to apply if the assessee so chooses

(1)
A non-resident Indian may choose not to be governed by provisions of sections 212 to 217 for any tax year by declaring it in his return 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 that tax year, and

(b) his total income for that tax year shall be computed and to tax according to the other provisions of this Act.